9911796707
TMI Blog2025 (1) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... ods and Services Act, 2017 as ultra vires - Imposition of 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 - direction to declare the amendment carried under Rule 61 (5) of the Central Goods and Services Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate Forum. Application disposed off. - HON'BLE THE ACTING CHIEF JUSTICE AND HON'BLE MR. JUSTICE ARUN KUMAR RAI For the Petitioner: Ms. Amrita Sinha, Advocate Ms. Madhavi Nikunj Horo, Advocate For the Respondent: Mr. Parth S.A. Swaroop Pati, Sr. SC, CGST Mr. Anurag Vijay, Jr. SC, CGST Mr. Ms. Malsi Pathak, Advocate Mr. Om Prakash, Advocate ORDER Heard the learned counsel for the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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 Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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