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EMPIRE FOUNDATION vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
D.N.RAY
Pet. Counsel
Bhavesh B Chokshi
Res. Counsel
Ankit Shah
Utkarsh R Sharma

Petitioner / Applicant

EMPIRE FOUNDATION

Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Oct 17, 2024
Order No.

R/SPECIAL CIVIL APPLICATION NO. 3678 of 2021

Citation

2024(10) TAXREPLY 11514
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. By this petition under Article 226 of the Constitution of India, the petitioner has prayed for the following reliefs: “(a) to declare section 17 (2) of the CGST Act as unconstitutional and ultra vires Article 14 of the Constitution of India to the extent it restricts the refund under the inverted duty structure and/or; (b) hold the vested right of the petitioner to claim refund of accumulated Input Tax Credit of goods and services on account of inverted duty structure under first proviso to section 54 (3) of the CGST Act and/or; (c) read down the restrictions imposed on the petitioner on availment of credits used for exempted services under section 17 (2) of the CGST Act and claiming refund of taxes on inputs and input services under the first proviso to section 54 (3) of the CGST Act and/or; (d) hold that right to avail Input Tax Credit is an indefeasible right under Article 300A of the Cons....

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