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HERITAGE LIFESTYLES AND DEVELOPERS AND PRIVATE LIMITED vs. THE UNION OF INDIA AND OTHERS
(Bombay High Court)

Hon'ble Judges:

UJJAL BHUYAN
ABHAY AHUJA
Pet. Counsel
Bharat Raichandani
Res. Counsel
Pradeep S. Jetly
Jitendra Mishra

Petitioner / Applicant

HERITAGE LIFESTYLES AND DEVELOPERS AND PRIVATE LIMITED
Respondent THE UNION OF INDIA AND OTHERS
Court Bombay High Court
State

Maharashtra

Date Nov 5, 2020
Order No.

WRIT PETITION (ST.) NO.3705 OF 2020

Citation

2020(11) TAXREPLY 3491
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ORDER

1. Heard. Rule. Rule made returnable forthwith. By the consent of the Counsel for the parties, the matter is taken up for final hearing. 2. Being aggrieved and dissatisfied by the inaction on the part of the Respondent authorities in not giving Input tax credit to the claim of the Petitioner pursuant to the Board Circular No. 39/13/2018-GST dated 3rd April, 2018, the Petitioner has sought to not only challenge the said inaction but also to challenge the vires of Rule 117 and Rule 118 of the Central Goods and Service Tax Rules, 2017 as null and void and ultra vires Section 140 (1), Section 140 (3) and Section 9 of the Central Goods and Services Tax Act, 2017 and Article 14, 19, 246, 248, 265, 268A, 286 and 302 read with entry 41 and 83 of list 1 of Schedule VII of the Constitution of India and as also being beyond the legislative competence of the Parliament under Article 269-A of the Constitution of India and has prayed for the following reliefs:- (a) that this Hon'ble C....

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