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TMI Blog2024 (2) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... y/difficulty in collecting certificate/proof from the recipient regarding reversal of ITC and, therefore, called upon the Union of India to place before it appropriate suggested mechanism. Subsequent thereto, on two occasions time has been granted, however, the mechanism is yet to be placed before the Court. In view of the observations of coordinate bench of this Court, which, while elaborately hearing the present writ petitions, this Court also felt about the issue being that of lack of/providing a mechanism with regard to the subject matter of the demand raised and sought to be disputed by the petitioner only. In that view of the matter, following the observations made in the case of Hindustan Unilever Ltd.(supra), wherein, interim order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titutional for being violative of Article 14, 19(1)(g) and 265 of the Constitution of India or in the alternative issue a Writ / order /direction reading down Section 15(3)(b)(ii) of the Central Goods and Services Tax Act, 2017 to hold that in the present facts and circumstances the Petitioner is under no obligation to prove compliance with Section 15(3)(b)(ii) of the CGST Act; c. this Hon ble Court be pleased to issue a Writ/order/direction declaring Notification No.13/2022- Central Tax dated 5 July 2022 and Notification No.09/2023-Central Tax dated 31 March 2023 are ultravires the provisions of the CGST Act being incapable of being issued under Section 168A of the CGST Act; d. In the alternative, direct the Appellate Authority to accept u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 as unconstitutional for being violative of Article 14, 19(1)(g) and 265 of the Constitution of India or in the alternative issue a Writ / order /direction reading down Section 15(3)(b)(ii) of the Central Goods and Services Tax Act, 2017 to hold that in the present facts and circumstances the Petitioner is under no obligation to prove compliance with Section 15(3)(b)(ii) of the CGST Act; c. In the alternative, direct the Appellate Authority to accept unconditionally hear the appeal to be filed by the Petition against impugned Order dated 31.10.2023 (Annexure 1) passed by the Respondent No.4 without insistence of any deposit (including 10%) of the disputed tax liability and also exclude the time period from the day of filing until ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to issuance of credit notes to the customers/dealers by the petitioner and the same is primarily on account of failure of the petitioner to produce evidence such as debit entries in the Electronic Credit Ledger / Books of Accounts of its dealers to establish reversal of Input Tax Credit ( ITC ). 6. Submissions have been made that petitioner had produced CA Certificates indicating the credit notes issued to the dealers and reversal of ITC by them, however, the authority, on coming to the conclusion that the petitioner has not submitted the supporting evidence like debit entries in Electronic Credit Ledger / Books of Accounts, did not accept the contention in this regard and has raised the demand. 7. Vehement submissions were made that Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qua the demand, which on filing of the appeal with pre-deposit leads to automatic dismissal of rest of the demand. 12. The issue raised qua the merit of the orders passed/adequacy of the material placed regarding reversal of ITC can very well be examined by the appellate authority and this Court cannot be called upon to prematurely adjudicate the said issue. 13. We have considered the submissions made by learned counsel for the parties and have perused the material available on record. 14. The coordinate bench of this Court in the case of Hindustan Unilever Ltd. (supra) inter alia on the aspect of issue involved which is similar to present writ petitions, observed as under:- The petitioner raises an issue with regard to absence of proper me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are not granting any interim order at this stage, learned counsel for Union of India is directed to place before the Court appropriate suggested mechanism. 15. A perusal of the above would reveal that the coordinate bench was of the opinion that the provision was being questioned on the ground of workability/difficulty in collecting certificate/proof from the recipient regarding reversal of ITC and, therefore, called upon the Union of India to place before it appropriate suggested mechanism. Subsequent thereto, on two occasions time has been granted, however, the mechanism is yet to be placed before the Court. 16. In view of the observations of coordinate bench of this Court, which, while elaborately hearing the present writ petitions, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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