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GAJRAR SINGH RANAWAT vs. UNION OF INDIA & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

VIJAY BISHNOI
YOGENDRA KUMAR PUROHIT
Pet. Counsel
Vinay Kothari
Ayush Goyal
Res. Counsel
Rajvendra Saraswat
Mukul Singhvi

Petitioner / Applicant

GAJRAR SINGH RANAWAT

Respondent UNION OF INDIA & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date May 2, 2023
Order No.

D. B. Civil Writ Petition No. 5141/2023

Citation

2023(5) TAXREPLY 7341

Original Order
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ORDER

ORDER This writ petition has been filed by the petitioner-firm challenging the validity of Section 16(2)(aa), Section 16(2)(c) of Central Goods and Service Tax Act, 2017 (for short ‘the Act of 2017’) and Rule 36(4) of the Central Goods and Service Tax Rules, 2017 (for short ‘the Rules of 2017’) with a further prayer to quash and set aside the order dated 27.12.2021 passed by the respondent No.2. Learned counsel for the petitioner-firm has submitted that the petitioner-firm is in business of construction of roads and for the said purpose, it requested the supplier to supply certain material on which GST is payable. It is also submitted that though the supplier has already paid GST on the supplied items, however, ignoring the same, the respondent No.2 vide order dated 27.12.2021 has passed an order for return of Input Tax Credit claimed by the petitioner. Learned counsel Mr. Mukul Singhvi appearing for the respondent No.2 has frankly admitted that t....

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