SUFI IMPEX Vs. UNION OF INDIA

JUDGEMENT

(1.) In the facts and circumstances of the case and having regard to the request and consent of the learned advocates for the parties, this Special Civil Application was taken up for final consideration.

(2.) Following prayers are advanced in the present petition filed under Article 227 of the Constitution,

(3.) The petitioners no.1 to 3 are the proprietary concerns which are engaged in import and trade of various commodities including food items. Petitioner no.4 is the agent of petitioners no.1 to 3 who filed Bills of Entry and other documents on behalf of petitioner traders. The petitioners are having the GST registration, the details of which are given in first paragraph of the petition.