TaxTMI 
TaxTMI 
2026 (9) TMI 799
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....itioner(s) No. 1: Mr Abhay Y Desai (12861). For the Respondent(s) No. 1, 2: Mr. Archit P Jani (7304). ORAL ORDER (PER : HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI) 1. At the outset, learned advocate Mr. Abhay Desai has submitted that the issue raised in the present writ petition has been laid quietus by the decision of the Apex Court in the case of Goodluck India Limited and An....
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....spondent as well as the impugned order dated 09/06/2025 (annexed at Annexure 'B') passed by the 2nd Respondent as being arbitrary, illegal, excessive and wholly without jurisdiction; B. Pending notice, admission and final hearing of this petition, Your Lordships may be pleased to stay further proceedings for recovery/coercive action pursuant to the impugned order dated 09/06/2025 ....
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....udgment, the Apex Court has held thus: "7. The Constitution Bench decision applies squarely in the above case. We may also observe that even going by the recommendations as extracted hereinabove, sub-rule (10) of Rule 96 was omitted because it was leading to unnecessary complications without any intended benefit being served' (sic). As fairly submitted by the learned ASG the legislatu....
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....egistry is directed to send a copy of this order to all the High Courts. The Registry of the High Courts will ensure that the cases relating to the subject issue of omission of Rule 96(10) would be placed before the Courts having roster, after taking appropriate orders from the Hon'ble Chief Justice of the respective High Courts, expeditiously to bring quietus in the subject litigation." 4.....