MANGAL COMMERCIAL PVT. LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) The Writ Petitioners are again before this Court, contending that there are some inadvertent errors in the common judgment dated 20.11.2019 passed by this Court in Writ Petition (T) No. 77 of 2019 and connected cases, which necessitates review.

(2.) The contention of the Petitioners is that though the matter was heard exhaustively on different dates, some of the issues and vital submissions made in this regard were inadvertently lost sight of while passing this judgment. The specific case is that despite raising 'three fold' challenge, as to the sustainability of Annexure P/2 Gazette Notification dated 01.07.2017 for not having been issued by the Central Government, but the Central Board of Indirect Taxes and Customs; the Annexure P/1 Circular dated 05.07.2017 in appointing the 'Proper Officers' without any notification in the gazette as envisaged under Section 167 read with Section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the CGST Act') and also as to the plurality of (several) Proper Officers appointed all throughout the territory of India, in violation of the scheme of the statute and also the Constitution of India, this Court has unfortunately omitted to consider the challenge in respect of 'Annexure P/1 Circular' dated 05.07.2017 and the 'plurality of Proper Officers' which requires interference and hence, the prayer to have the writ petitions heard afresh.

(3.) Heard Shri Kartik Kurmy, the learned counsel appearing for the Review Petitioners, Shri B. Gopa Kumar, the learned Assistant Solicitor General for the Union of India and Shri Maneesh Sharma, the learned Standing Counsel representing the Central Board of Indirect Taxes & Customs, at length.