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MICROMAX INFORMATICS LTD. vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVIN CHAWLA
Pet. Counsel
Tarun Gulati
Alok Yadav
Res. Counsel
Asheesh Jain
A.k. Gupta

Petitioner / Applicant

MICROMAX INFORMATICS LTD.
Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Sep 2, 2021
Order No.

W.P.(C) 8026/2021 & CM 24992/2021

Citation

2021(9) TAXREPLY 4685
Original Order
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ORDER

1. By way of present petition, the petitioner has challenged the retrospective amendment dated 18.05.2020 by which the provision of Section 128 of the Finance Act, 2020 has been inserted with effect from 1s t July, 2017 to Section 140 of the Central Goods and Service Tax Act, 2017 by prescribing a time limit for taking the input tax credit. The petitioner has also sought the benefit of transitional credit of ₹ 6,04,47,033/-. 2. By a detailed judgment dated 5th May, 2020 in WP(C) No.196/2019 in the case of petitioner itself, this Court held that Rule 117 which prescribed a time limit for taking the input tax credit is directory in nature. This Court further held that a period of three years from the appointed date would be the maximum period for availing of such credit. By the present amendment dated 18th May, 2020, this judgment is being negated. A Special Leave Petition against the judgment of this Court is pen din g before the Hon’ble Supreme Court in SLP (C) No.7....

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