TaxTMI 
TaxTMI 
2023 (6) TMI 361
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....W.P.(C) 7132/2023 & CM APPL. 27777/2023 W.P.(C) 7148/2023 and CM APPL. 27874/2023, 27875/2023 W.P.(C) 7150/2023 & CM APPLs. 27876/2023, 27877/2023 W.P.(C) 7151/2023 & CM APPLs. 27878/2023, 27879/2023 W.P.(C) 7152/2023 & CM APPLs. 27880/2023, 27881/2023 W.P.(C) 7189/2023 & CM APPL. 27976/2023 W.P.(C) 7197/2023 & CM APPLs. 27995/2023, 27996/2023 W.P.(C) 7200/2023 & CM APPL. 28004/2023 W.P.(C) 7206/2023 & CM APPLs. 28016/2023, 28017/2023 W.P.(C) 7219/2023 & CM APPLs. 28127/2023, 28128/2023 W.P.(C) 7229/2023 & CM APPL. 28197/2023 W.P.(C) 7233/2023 & CM APPLs. 28201/2023, 28202/2023 W.P.(C) 7241/2023 & CM APPLs. 28207/2023, 28208/2023 W.P.(C) 7254/2023 & CM APPLs. 28245/2023, 28246/2023 W.P.(C) 7255/2023 & CM APPLs. 28247/2023, 28248/2023 W.P.(C) 7256/2023 & CM APPLs. 28249/2023, 28250/2023 W.P.(C) 7269/2023 & CM APPLs. 28279/2023, 28280/2023 W.P.(C) 7270/2023 & CM APPLs. 28281/2023, 28282/2023 W.P.(C) 7271/2023 & CM APPLs. 28283/2023, 28284/2023 W.P.(C) 7354/2023 & CM APPL. 28632/2023 For the Petitioner : Petitioner Through: Mr. Bharat Raichandani, Mr. Deepak Kumar Khokhar, Mr. Kshitij Karn, Advocates. (M: 7006269101) Mr. Sulaiman Mohd. Khan, Advocate with Mrs. Taiba Khan, Mr. Mohd. A....
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....on Haj Ptos Of India, AL Jamil Haj Tours, Sidra Tours And Travels Private Limited, Al Falah Tours And Travels, Al Burhan Tours And Travels, Ahmed World Travel Tours And Cargo Pvt. Ltd. Versus Union Of India PRATHIBA M. SINGH, J.(ORAL) 1. This hearing has been done through hybrid mode. 2. These are petitions relating to various Haj Group Organizers (HGOs) and allotment of quota for Haj pilgrimage 2023. This Court has been hearing these matters from time to time. 3. The Haj Policy 2023 was announced by the Ministry of Minority Affairs (Haj Division) on 14th March, 2023. As per the said Policy, HGOs were categorized into Category 1 and Category 2 depending upon their experience and turnover. 4. Applications were called by the Ministry in terms of the Policy and a list of eligible and ineligible HGOs were declared on 5th May, 2023. Thereafter, several writ petitions were filed before this Court by HGOs which were rendered ineligible or whose names were not found in the declared list on the ground that the reasons for declaring the Petitioners ineligible were not communicated by the Ministry. 5. Considering the submissions made by the said HGOs, directions were issued by the Court....
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....- Harmain Tour and Travel and Hasnain Tours and Travels in terms of the Haj Policy 2023. 11. The present petitions, along with all pending applications, are disposed of. 12. The next date of hearing in these matters stands cancelled. W.P.(C) 7120/2023 & CM APPLs. 27750-52/2023 13. In this case, the application of the Petitioner - Al Muqaddas Tours and Travels for allotment of quota has been rejected by the Ministry on 19th May, 2023 on the ground that the earlier proprietor of the Petitioner firm has passed away, the existing experience of the Petitioner firm cannot be taken into account for the allocation of quota as per the Haj Policy, 2023. 14. A perusal of the facts of the present case would show that as per the Haj Policy, 2023, Al Muqaddas Tours and Travels is a category-2 HGO and has been organizing Haj and Umrah for the last 20 years. 15. Al Muqaddas Tours and Travels was started by Late Fakih Abdul Rashid Hajatay in 1991 as a sole proprietorship. It is stated that since 2006, the three sons of late Mr. Hajatay are working in the firm. Unfortunately, Mr. Hajatay passed away during Covid-19 in September, 2020. The firm is stated to have continued to do business and aft....
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....payment of GST. 22. Clause 3 of the Haj Policy 2023 specifies the requirement of GST in the following terms: "3. Details of registration for GST including a certificate of registration in the name of HGO duly issued by the competent authority. The HGOs must note that evidence of payment of all statutory dues and taxes including GST shall be sought by the Ministry before allocating quota to the HGOs for the next Haj operation." 23. The submission on behalf of the Petitioners is that the amount of GST payable is not clear, inasmuch as initially the HGOs were claiming exemption for the HAJ piligrimage. This issue was finally decided by the Supreme Court vide judgment dated 26th July, 2022 passed in W.P.(C) 755/2020 titled All India Haj Umrah Tour Organizer Association, Mumbai v. Union of India wherein it was held that the exemptions which were given to the Haj Committee would not be applicable to the private HGOs. Relevant portion of the said judgment is set out below: "24. At the outset, Shri N. Venkatraman, the learned Additional Solicitor General of India pointed out that the issue of extra- territorial application of service tax laws raised by the petitioners cannot be gone ....
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....AND TRAVELS PVT. LTD. 6. W.P.(C) 7104/2023 GHOUSE TOURS AND TRAVELS 7. W.P.(C) 7107/2023 AL HATIM TOURS AND TRAVELS PVT. LTD. 8. W.P.(C) 7110/2023 POONA TRAVELS PVT.LTD. 9. W.P.(C) 7114/2023 SANIA HAJ SERVICES 10. W.P.(C) 7130/2023 AL MEENA TOURS AND TRAVELS PVT. LTD. 11. W.P.(C) 7132/2023 AL AMAL TOURS AND TRAVELS PVT. LTD. 12. W.P.(C) 7150/2023 AL RAZACK TOURS INTERNATIONAL 13. W.P.(C) 7189/2023 AL MEEZAB HAJ AND UMRAH SERVICES 14. W.P.(C) 7200/2023 SAUDI TOURS AND TRAVELS 15. W.P.(C) 7219/2023 SYEDINA TOURS AND TRAVELS 16. W.P.(C) 7233/2023 BAITULLAH TOURS INTERNATIONAL 17. W.P.(C) 7254/2023 RAZAK AND SONS KAKIWALA TOURS AND TRAVELS 18. W.P.(C) 7270/2023 AL FALAH TOURS AND TRAVELS 19. W.P.(C) 7271/2023 AL BURHAN TOURS AND TRAVELS 20. W.P.(C) 7354/2023 AHMED WORLD TRAVEL TOURS AND CARGO PVT. LTD. 28. The Court has perused the relevant clause in the 2023 Haj Policy. The same would reveal that while GST registration is mandatory and payment of GST is also mandatory. If there is any uncertainty in respect of the amount of GST to be paid, the same would be an issue which would have to be considered by the GST authorities and, in the opini....
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....0 seats have already been allocated and 905 seats are still available. After taking into consideration the available quota i.e., 905 seats, the minimum threshold of 50 seats would not be available to all the above HGOs. Allotment of lesser seats would be a breach of the quota numbers and according to Mr. Ahluwalia would not be in the interest of pilgrims. 31. Considering the above background, in respect of quota allocation, the following directions are issued: a) The Ministry shall first allot quotas to Al Muqaddas Tours and Travels, Harmain Tours and Travels and Hasnain Tours and Travels for Haj- 2023 as their writ petitions have been allowed, as directed above. b) Thereafter, insofar as the remaining quota is concerned, the same shall be dealt with in terms of the Haj policy, 2023 and shall be distributed among Category-1 and Category-2 HGOs. c) Today, the Court has been informed that there is an enquiry which is being conducted by the Ministry qua 17 HGOs who have already been declared eligible and were allocated quotas for Haj 2023. It is directed that if any quota becomes available, post the enquiry, the same shall be distributed in accordance with the Policy with a min....