THAKURJI ENTERPRISES Vs. UNION OF INDIA

JUDGEMENT

(1.) At the outset, it is relevant to mention here that a preliminary objection has been raised by the Learned counsel for the Railways that the matters have to be heard before the Division Bench as the petitioner have challenged Circulars of the Railway Board in the Writ petition. At this juncture, the Learned counsel for the petitioner submitted that they have made alternative prayers in these cases and, therefore, they intend to withdraw the prayer of quashing of the Circulars. Accordingly, the Learned counsel for the petitioner was directed to make an endorsement in the Writ petition, in which Circulars have been challenged, so as to enable this Court to further proceed in the matters. In view of the aforesaid, the petitioner has withdrawn the reliefs (a) and (b) of the Writ petition.

(2.) The petitioner has filed the instant application for the following reliefs:

(3.) The key facts derived from the petition are that the petitioner is a proprietorship firm registered under the Goods and Service Tax Act, 2017 and engaged in trading of foodgrains. The petitioner purchases maize in bulk from Bihar and supplies it to various consumers across the country. To facilitate this, the stock is transported from different purchase points in Bihar to the desired destinations via railway rakes consisting of wagons.