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TMI Blog2024 (9) TMI 1648X X X X Extracts X X X X X X X X Extracts X X X X ..... implement and give effect to the said provisions after providing sufficient and reasonable opportunity to the petitioner and hearing them and proceed further in accordance with law and by issuing certain directions in this regard. The parties are relegated to the stage of show cause notice at Annexure-C dated 13.02.2020 issued by the respondent(s) and the respondents are directed to give effect to and implement the amended provisions contained in Section 118 of The Finance (No.2) Act, 2024 relating to insertion of Section 16(5) to the CGST Act / KGST Act by providing sufficient and reasonable opportunity and hear the petitioner and proceed further in accordance with law within a period of one month from the date of receipt of a copy of thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sive and premeditated. e) Issue a writ of declaration or any other appropriate writ or direction declaring the provisions of section 164(3) of CGST Act/SGST Act 2017 enclosed as Annexure-D as being unreasonable and discriminatory and therefore to be stuck down as violative of Article 14 and/or 19; f) Issue a writ of declaration or certiorari any other appropriate writ or direction declaring the provisions of Rule 86A of CGST/SGST Rules 2017 enclosed as Annexure-E Notification No. 75/2019 Central Tax as being unreasonable arbitrary and discriminatory and therefore to be struck down as violative of Article 14 and/or 19. g) Issue a writ of certiorari or any other appropriate writ or order to quash the impugned action of the respondent dated 03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is submitted that the said The Finance (No.2) Act, 2024 received presidential asset on 16.08.2024 and would be notified shortly. It was further submitted that in cases where assessees had paid amounts as pre-deposit under court orders or in appeal proceedings or amounts recovered by the respondents revenue are paid by the assessees pursuant to recovery proceedings, the embargo contained in Clause 150 of the said The Finance (No.2) Act, 2024 would not apply and was not applicable to the assessees, who would not be covered by the said embargo and consequently, they would be entitled to refund of the said amounts. It is therefore submitted that without going into the various other contentions urged by the petitioner and reliefs sought for by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 up to the thirtieth day of November, 2021. (6) xxxxxxxxxxxxx (i) xxxxxxxxxxxxxx (ii)xxxxxxxxxxxxxx 6. In view of the aforesaid amendment by inserting Section 16(5) to the CGST / KGST Act, the present petition deserves to be disposed of relegating the parties to the original authority to implement and give effect to the said provisions after providing sufficient and reasonable opportunity to the petitioner and hearing them and proceed further in accordance with law and by issuing certain directions in this regard. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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