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BIESSE MANUFACTURING CO. PVT. LTD vs. UNION OF INDIA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
Pet. Counsel
V. Raghuraman
Bhanu Murthy J.s
Res. Counsel
Jeevan J. Neeralagi

Petitioner / Applicant

BIESSE MANUFACTURING CO. PVT. LTD
Respondent UNION OF INDIA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Nov 3, 2022
Order No.

WRIT PETITION No.5879 OF 2018 (T-TAR)

Citation

2022(11) TAXREPLY 6730
Original Order
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ORDER

ORDER In this petition, petitioner has sought for the following reliefs: “a) To issue a writ of Declaration or any other appropriate Writ, order or direction to declare that the provisions of Section 140(3) clause (iv) of CGST Act, 2017 and other provisions insofar as it relates transitional provisions for input tax credit for the First Stage Dealer which is enclosed as Annexure-A, as unreasonable, arbitrary, discriminatory and disproportionate, hence violative of Article 14 and 19(1)(g) besides being confiscatory and violative of Article 300A of the Constitution of India and is therefore illegal, ultra vies and unenforceable; b) Writ or direction in the nature of a writ of Certiorari to quash the Question No.24 of ‘GST: Frequently Asked Questions (FAQs) for Traders’ issued on 16.08.2017 along with its answers enclosed as Annexure-B, to the extent of referring to the condition in clause (iv) of Section 140(3) of CGST Act, 2017 and denying the taking cre....

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