2024 (6) TMI 485 - SCH - GST

Restriction availing on Input Tax Credit (ITC) - Constitutional validity of Section 16(4) of the Central Goods and Services Tax Act (CGST Act) and Section 16(4) of the Bihar Goods and Services Tax Act, 2017 - Denial of entitlement of Input Tax Credit (ITC) for delayed filing of return - it was held by High Court that ' sub-section (4) of Section 16 of the CGST/ BGST Act are constitutionally valid and are not violative of Articles 19(1)(g) and Article 300-A of the Constitution of India. The said provision is not inconsistent with or in derogation of any of the fundamental right guaranteed under the Constitution of India.' HELD THAT - Issue notice in the special leave petitions to the respondents as well as on interim reliefs.

Summary

Issues involved: Delay condonation, issuance of notice in special leave petitions, tagging along with another case.

In the present judgment, the Supreme Court, comprising Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Augustine George Masih, addressed multiple issues. Firstly, the Court condoned the delay in the matter. Subsequently, the Court ordered the issuance of notice in the special leave petitions to the respondents, as well as on interim reliefs. Additionally, the Court directed the case to be tagged along with another specific case, bearing the number SLP(C) No.28270/2023. The judgment reflects a comprehensive approach to addressing procedural and substantive aspects of the case at hand.