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ITI LTD vs. THE UNION OF INDIA AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

VIJAY BISHNOI
N. UNNI KRISHNAN NAIR
Pet. Counsel
Puneet Agarwal
H. Betala
Res. Counsel
S. C. Keyal

Petitioner / Applicant

ITI LTD

Respondent THE UNION OF INDIA AND OTHERS
Court Gauhati High Court
State

Assam

Date Feb 17, 2025
Order No.

WP ( C ) / 184 / 2024

Citation

2025(2) TAXREPLY 12473
Original Order
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ORDER

ORDER ( Vijay Bishnoi , C. J. ) This writ petition is preferred on behalf of the petitioner essentially challenging the validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred as “CGST Act”). The petitioner has prayed for quashing and setting aside the Notification dated 31.03.2023 issued by the Ministry of Finance (Department of Revenue), whereby the time limit was extended for passing the orders under Section 73 of the CGST Act. The petitioner has also prayed for quashing and setting aside of the order dated 27.12.2023 issued by the respondent No.7 under the provisions of the CGST Act. It is submitted by learned counsel for the petitioner that with the insertion of sub-section (5) in Section 16 of the CGST Act by way of the Finance Act, 2024, the grievance of the petitioner regarding availment of input tax credit is more or less resolved. However, it is submitted that the impugned order in respect of certain oth....

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