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RAM CONSTRUCTIONS vs. UNION OF INDIA & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

DEEPAK ROSHAN
Pet. Counsel
Nitin Kumar Pasari
Sidhi Jalan
Res. Counsel
Ashok Kumar Yadav
Anil Kumar
Amit Kumar

Petitioner / Applicant

RAM CONSTRUCTIONS
Respondent UNION OF INDIA & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Dec 7, 2024
Order No.

W. P (T) No. 2148 of 2024

Citation

2024(12) TAXREPLY 12378
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ORDER

1. This application has been filed seeking for the following reliefs: a. For issuance of an appropriate writ, order or direction, holding and declaring Section 16(4) of the Central Goods and Services Tax Act, 2017 as ultra vires, inasmuch as, it seeks to restrict the availment of Input Tax Credit, within a time frame, which is being violative of Article 14, Article 19(1)(g) and Article 300A of the Constitution of India and also being violative of the basic structure of the Goods and Services Tax Act, 2017. b. For issuance of an appropriate writ, order, direction, holding and declaring the amendment carried under Rule 61(5) of the Central Goods and Services Rules, 2017 inserted vide Clause 4(a) of Notification No. 49/2019 dated 9th October, 2019 issued by Respondent No.-2 Central Board of Indirect Taxes and Customs (Annexure- 5) as ultra vires, by which GSTR-3B has been declared to be a return under Section 39 of the Central Goods and Services Act, 2017 with retrospective eff....

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