TEAM CODE – LIME030

BEFORE THE HONOURABLE SUPREEM COURT OF WESTROSS IN KINGSLAND

WRIT PETITION_______ OF 2016

IN MATTER OF :-

INSTAPORT SERVICE PVT. LTD. --- PETITIONER

v/s

COMMERCIAL TAX DIPPARTMENT --- RESPONDENT

&

STARK PVT. LTD. --- PETITIONER

v/s

STATE OF WINTERFELL --- RESPONDENT

To,

The Hon’bl Chief Justice of Westros and his Lordship’s Companion justice of the Supreme
Court of Westross.

Memorandum on behalf of the above mentioned Respondent.

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MEMORIAL OF DEFANDENT
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TABLE OF CONTENTS

 LIST OF ABBREVIATIONS …………………………………………….

 INDEX OF AUTHORITIES ………………………………………………

 STATEMENT OF JURIDICTION.............................................................

 STATEMENT OF FACTS ………………………………………………..

 STATEMENT OF ISSUES …………………………………………….....

 SUMMMARY OF ARGUMENTS ………………………………………

 ARGUMENTS ADVANCED……………………………………………

 PRAYER OF RELIEF……………………………………………………

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LIST OFABBRIVIATIONS

STARKS INDUSTRIES LIMITED STARK Ltd.

INSTAPORT INDUSTRIES LIMITED INSTAPORT
Ltd.
DIRECTORATE GENERAL OF CIVIL AVIATION DCGA
COMMERCIAL TAX DEPARTMENT CTD
REGISTERED REGD.
SHOW CAUSE NOTICE SCN
SUPREME COURT SC
AND &
NATIONAL GREEN TRIBUNAL NGT
GOODS AND SERVICES TAX GST

INDEX OF AUTHORITIES

A. BOOKS REFERRED:-

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i. V.N.SHUKLA, Constitution of India by Mahendra Pal Singh (12th Edition);

Eastern Book Company.

ii. P. LEELAAKRISHNAN, Environmental Law in India (3rd Edition); Lexis

Nexis.

iii. COMENTARY ON NATIONAL GREEN TRIBUNAL by RITWICK

DUTTA, SANJEET PUROHIT.

B. LEGISLATIONS:-

i. Constitution of India 1950.

ii. Karnataka Tax on Entry of Goods Act 1979.

iii. Motor Vehicle Act 1988.

iv. National Green Tribunal Act 2010.

C. WEBSITES:-

i. www.indiankanoon.com

ii. www.manupatra.com

iii. www.lexisnexis.com

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STATEMENT OF JURISDICTION

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Council humbly invokes the Jurisdiction of the Hon’ble court under:

Constitution of Winterfell;

Winterfell Tax on Entry of Goods Act, 1979;

National Green Tribunal;

Article - 301

Article - 19(1)(g)

Article – 21

Federalism.

As the Hon’ble Court as the Jurisdiction on this case as the matter is related to the order
passed by Hon’ble High court at Winterfell and the learned NGT Kingsland, Westros.

STATEMENT OF FACTS

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 Westros is a country which has states in which Winterfell is an under developed state,
which imports goods from states like Bravos & Casterly Rocks.

 Starks Ltd. Is a startup company regd. in the city if Merth, Bravos & has a sister company
Instaport Ltd. The company is an online platform & interface b/w purchaser & seller with
the help of delivery agent Instaport Ltd.

 Instaport Ltd. acts as a delivery platform, preliminary uses drones regd. with the DCGA
for carrying out deliveries.

 To raise their next series of funding, they advertised showing huge net profits. Taking
note of that the CTD of Winterfell searched the registered office & seized all type of
documents including other confidential documents as well.

 On the same day one drone was on a routine delivery to Winterfell. As soon as the drone
landed on the local area of the Winterfell was seized by the CTD of Winterfell along with
goods & memory card. It was found that drone was unregistered according to CTD &
many other information were also been captured.

 On the basis of document seized SCN under WINTERFELL TAX ON ENTRY OF

GOODS ACT 1979, the company challenged the SCN on the grounds of the:-
(i) SCN issued by CTD was illegal.
(ii) Drone is not a motor vehicle of the purpose of this act.

 The petition was dismissed by the HC of Winterfell.

 Meanwhile, another drone was carrying a chemical for delivery to the state of Casterly
Rocks. Due to packaging issue made by the seller Mr. Trump, chemical fell in the
WILDLING RESERVE FOREST at Casterly Rocks which caused huge to flora & fauna.

 Taking note of that one Ms. Lyanna Targarian initiated proceedings before NGT.

 NGT imposed penalty of rupees 100 crores on Starks Ltd. Which was challenged by the
company in the Hon’ble SC.

 During the pendency state of Bravos, on presented report filled writ petition in the
Hon’ble SC raising the following issues:-

(i) It violates Article 14, 19(1)(g) & 21 of the constitution of Westros;

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(ii) Against the principle of Federalism;

(iii) Against the basic structure of the constitution of Westros; and
(iv) Suffers from excessive delegation.

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STATEMENT OF ISSUES

THE APPELIANT RESPECTFULLY ASKS THE HON’BLE SUPREME

COURT OF WESTROS, THE FOLLOWING QUESTION:

ISSUE - 1

i. Without intimating a state can a company of other state leads its trade and commerce?

ISSUE – 2

ii. The penalty of 100cr. which NGT has imposed on Stark Ltd. is legally right or not?

ISSUE – 3

iii. Is the proposed GST is constitutional or unconstitutional?

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SUMMARY OF ARGUMENTS

i. WITHOUT INTIMATING A STATE CAN COMPANY OF DIFFERENT STATE

LEADS ITS TRADE AND COMMERCE?

 A company of any state cannot leads its trade and commerce in some other state without
its permission.
 It is given in the Winterfell tax on entry of goods and services that they should register
the import and export of good and inform the CTD of the state about it.
 This registration should be done yearly.

ii. THE PANALTY OF 100CR. WHICH NGT HAS IMPOSED ON STARK LTD. IS
LEGAL OR NOT?

i. The Penalty of 100cr. Which NGT has imposed on Stark LTD. is legal.
ii. Article 21- Protection of Life and Personal Liberty.
iii. Right to Environment- Natural Resources are for Public Interest.
iv. Drone is not allow to carry Hazardous Chemical.

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iii. IS PROPOSED GST IS CONSTITUTIONAL OR UNCONSTITUTIONAL?

 GST is Constitutional upholding law, as it upholding Article 301.

 It allows free trade and commerce within the Territory of Westros.
 Article 19(1)(g) and Article 21

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ARGUMENTS ADVANCED

i. WITHOUT INTIMATING A STATE CAN COMPANY OF DIFFERENT STATE

LEADS ITS TRADE AND COMMERCE?

 Any company of a state cannot lead its trade and commerce in another state
without its permission. As it is written in the Westros Tax on entry of Goods and
Services Act, 1979, Chapter-2, Clause 4- Registration of Dealers. It says who
bring a causes to be brought Goods into a local area or state from a different state
or takes delivery or is entitled who takes such goods with its aggregate value of
which is not less than 5 lakhs rupees in a year, shall get himself registered under
this Act in such manner on payment of such fee and within such period as may be
prescribed. The registration shall be renewed from year to year on payment of the
prescribed fee until it is canceled. Hence, no company can lead its Trade and
Commerce in another state without its permission.

ii. THE PANALTY OF 100CR. WHICH NGT HAS IMPOSED ON STARK LTD. IS
LEGAL OR NOT?

 The penalty imposed on Stark LTD. by NGT is legal because under Article 21,
The Right to Environment says that Natural Resources are for Public Interest and
if someone harms the nature so Public Interest also gets harmed. Here the drone
‘crow 200’ spilled the chemical ‘X’ and fell into the Wildling Reserve Forest at

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Casterly Rocks. The spillage caused a very harmful damages to the Flora and
Fauna in the Reserve Forest so it is against the Right to Environment therefore,
the penalty is legal.

iii. IS THE PROPOSED GST IS CONSTITUTIONAL OR UNCONSTITUTIONAL?

 The GST is Constitutional because :

(a) GST is Constitutional upholding law, as it uphold Article 301 which allow
free Trade and Commerce within the territory of Westros.
(b) Article 301 in the Constitution of Westros, 1949- Freedom of Trade,
Commerce and Intercourse subject to the other Provisions of this part,
trade, commerce and intercourse throughout theTerritory of Westros shall
be free.
(c) Article 19(1)(g) in the constitution of Westros, 1949- To Practice Any
Profession, or To Carry on any Occupations, Trade and Business.
(d) Article 21 in the Constitution of Westros, 1949- Protection of Life and
Personal Liberty no person shall be deprived of his life or personal liberty
except according to procedure established by the law.
(e) Actually Westros Federalism should not treat as federalism of USA.
Constitution of Westros itself provides ‘QUASI FEDERALISM’ by
making the provision of the scheduled list.

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PRAYER OF REFIEF

Therefore, in the light of the facts stated, Issue raised and arguments advance, it is the
most respectfully submitted and implored before the Hon’ble supreme court that it may be
please to reject the petition appeal by the petitioner upholding the order passed by the
Hon’ble High Court and the learned NGT and be pleased to award cost against the
petitioner, pass any other order, which the Hon’ble court may so Deem fit in the interest of
the quity justice and good concise;

All of which is submitted

Council on behalf of the Commercial Tax Department, Winterfell, Lyana Tagrerian &
State of Bravos.

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