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REWINDER TECHNO ELECTRICALS vs. UNION OF INDIA RANCHI & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

ARUN KUMAR RAI

Pet. Counsel

Amrita Sinha

Madhavi Nikunj Horo

Res. Counsel

Parth S.a. Swaroop Pati

Anurag Vijay

Malsi Pathak

Petitioner / Applicant	REWINDER TECHNO ELECTRICALS
Respondent	UNION OF INDIA RANCHI & OTHERS
Court	Jharkhand High Court
State	Jharkhand
Date	Aug 9, 2024
Order No.	W. P. (T) No. 4395 of 2024
Citation	2024(8) TAXREPLY 12125
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Section 73

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Notification No.49/2019 Central Tax

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ORDER
ORDER Heard the learned counsel for the parties. 2. The petitioner in this writ application is seeking to issue a direction and declare section 16 (4) of the Central Goods and Services Act, 2017 as ultra vires, in as much as it seeks to impose a time limit for the availment of Input Tax Credit being violative of Article 14, Article 19(1) (g) and Article 300 A of the Constitution of India and also being violative of the basic structure of the Central Goods and Services Tax Act, 2017 and further seeks a direction to declare the amendment carried under Rule 61 (5) of the Central Goods and Services Rules, 2017 inserted vide Notification 49/2019-CT dated 09.10.2019 (Annexure-11), as ultra vires under which GSTR-3B has been declared to be a valid return under Section 39 of the Central Goods and Services Act, 2017 with retrospective effect from 1.07.2017 as being wholly violative of Article 14, Article 19 (1) (g) and Article 300 A of the Constitution of India as it has an effect of....