9911796707
TMI Blog2025 (2) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... n 16(4) of the Central Goods and Services Tax Act, 2017 - violative of Article 14, Article 19(1)(g) and Article 300A of the Constitution of India or not - HELD THAT:- In view of Clause (5) of Section 16 inserted by the Finance (No.2) Act, 2024, with effect from 01.07.2017, the respondents are directed to allow the petitioner to take Input Tax Credit in respect of delayed returns filed for the Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit, within a time frame, which is 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 Goods and Services Tax Act, 2017. b. For issuance of an appropriate writ, order, direction, holding and declaring the amendment carried under Rule 61(5) of the Central Goods and Services Rules, 2017 inserted vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the rules made and notifications issued there under in any purported proceedings there under and from levying or collection of any tax on the basis thereof. d. For issuance of an appropriate writ, order, direction for quashing and setting aside the order dated 31.01.2023 along with DRC-07 dated 10.10.2023 (Annexure-2). 2. Heard both sides. 3. In view of Clause (5) of Section 16 inserted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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