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TMI Blog2024 (9) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... t writ petition has been filed under Article 226 of the Constitution of India seeking therein following reliefs: "(i) For issuance of an appropriate writ/order/direction for declaring Section 16 (4) of Jharkhand Goods and Services Tax Act, 2017 (Annexure-9) as ultra vires, in as much as it seeks to impose a time limit for availment of Input Tax Credit being violative of Article 14, Article 19 (1) (g) and Article 300A of the Constitution of India and also being violative of the basic structure of the Jharkhand Goods and Services Tax Act, 2017. (ii) For issuance of an appropriate writ/order/direction for declaring the amendment carried under Rule 61 (5) of the Jharkhand Goods and Services Rules, 2017 inserted vide Clause 4(a) of Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to Rs. 28,24,731.57/- and penalty amounting to Rs.6,08,060.29/- aggregate to the tune of Rs.95,13,394.73/- is against the principle of natural justice and law of equity, whereas the bund of writ petitions are pending for judicial review for the vires of Section 16 (4) of Central/State Goods and Services Tax Act, 2017 before this Hon'ble Court." 2. The matter was heard on 27.08.2024. 3. Mr. Sumeet Gadodia, learned counsel for the petitioner has submitted that in view of the provision of Section 118 of the Finance Act, 2024, the matter needs to be decided afresh and as such, the order impugned may be quashed and set aside so that mater be decided, on remand, afresh. 4. Learned counsel for the respondent-State took time to seek instruc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021. ..." 10. It is evident that the insertion of the aforesaid provision has been made effective from the 1st day of July, 2017, whereby and whereunder, it has been provided that "Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed upto the thirtieth day of November, 2021". 11. It is, thus, e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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