M/s Rewinder Techno Electricals, a partnership firm, duly incorporated under v. Union of India
Case at a glance
Provisions considered
Key paragraphs
- Para 33. At the outset, it has been brought to our notice, that the questions which were involved in the present writ applications has been considered by the G.S.T. Council Meeting and there is a recommendation made by 53rd 2 G.S.T. Council Meeting on 22nd of…
Judgment
HON'BLE MR. JUSTICE ARUN KUMAR RAI --------- For the Petitioner For the Respondent s --------- : Ms. Amrita Sinha, Advocate Ms. Madhavi Nikunj Horo, Advocate : Mr. Parth S.A. Swaroop Pati, Sr. SC, CGST Mr. Anurag Vijay, Jr. SC, CGST Mr. Ms. Malsi Pathak, Advocate Mr. Om Prakash, Advocate 04/ Dated: 9th August 2024 --------- Heard the learned counsel for the parties.
#2. The petitioner in this writ application is seeking to issue a direction and declare section 16 (4) of the Central Goods and Services Act, 2017 as ultra vires, in as much as it seeks to impose a time limit for the availment of Input Tax Credit being violative of Article 14, Article 19(1) (g) and Article 300 A of the Constitution of India and also being violative of the basic structure of the Central Goods and Services Tax Act, 2017 and further seeks a direction to declare the amendment carried under Rule 61 (5) of the Central Goods and Services Rules, 2017 inserted vide Notification 49/2019-CT dated
09.10.2019 (Annexure-11), as ultra vires under which GSTR-3B has been declared to be a valid return under Section 39 of the Central Goods and Services Act, 2017 with retrospective effect from 1.07.2017 as being wholly violative of Article 14, Article 19 (1) (g) and Article 300 A of the Constitution of India as it has an effect of interfering with the vested right of the petitioner to avail Input Tax Credit and further to issue direction a writ of certiorari for quashing /setting aside the Order-in-Appeal no. 32/CGST/RAN/2024 dated
26.02.2024 (Annexure-9), passed by Additional Commissioner (Appeals), Central Goods & Services Tax, Ranchi wherein, he has been pleased to confirm the ex-parte Order-in-Original dated 23.03.2023 (Annexure-7) and further to issue a direction including Writ of Certiorari for quashing /setting the ex-parte Order-in-Original dated 23.03.2023 along with corrigendum dated 25.04.2023 and DRC-07 dated 25.04.2023 passed under section 73 of the CGST Act, 2017 (Annexure-7, 7/1 and 7/2 respectively) and all other consequential notices issued by the Respondent no. 4 to the petitioner wherein the petitioner has been directed to reverse the amount so availed as Input Tax Credit for discharging its output tax liability for the Financial Year 2018-19 along with interest u/s 50 (3) and Penalty u/s 122 (2) (a) of the CGST Act, 2017, total amounting to Rs.6,54,214/-, as being arbitrary, unreasonable and against the scheme of the Central Goods and Service Tax Act, 2017 read with the prescribed rules under Central Goods and Services Tax Rules, 2017.
#3. At the outset, it has been brought to our notice, that the questions which were involved in the present writ applications has been considered by the G.S.T. Council Meeting and there is a recommendation made by 53rd 2 G.S.T. Council Meeting on 22nd of June, 2024, wherein the G.S.T. Council has taken note of the claim made in the present writ applications. Consequent thereon, the recommendation of the G.S.T. Council has to be given due weightage in accordance with law, as a result of which, these writ applications stand disposed of in view of the recommendations of 53rd G.S.T. Council Meeting and, if any, other matter remaining for consideration, it is open to the petitioners to pursue the remedy in accordance with law before the appropriate Forum. With the aforesaid liberty, this writ application stands disposed of. Pramanik/ (Sujit Narayan Prasad, A.C.J.) (Arun Kumar Rai, J.) 3
Questions this judgment answers
Which statutory provisions did this judgment involve?
Partnership Act, 1932; Central Goods and Services Act, 2017 — ss. 16(4), 39; Constitution of India; Central Goods and Services Tax Act, 2017; Central Goods and Service Tax Act, 2017.
Which court decided this case, and when?
Jharkhand High Court, on 09 Aug 2024. The bench was ARUN KUMAR RAI.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.