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SATYAM STEELS AND ALLOYS vs. THE UNION OF INDIA, AND OTHERS
(Gauhati High Court)

Hon'ble Judges:

KALYAN RAI SURANA
KARDAK ETE
Pet. Counsel
A. Saraf
T. Y. Bhutia
Res. Counsel
Marto Kato
M. K. Boro

Petitioner / Applicant

SATYAM STEELS AND ALLOYS

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

Assam

Date Sep 16, 2024
Order No.

WP(C)/470/2022

Citation

2024(9) TAXREPLY 12058
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ORDER

ORDER (KARDAK ETE, J) Heard Dr. A. Saraf, learned Senior Advocate assisted by Ms. T. Y. Bhutia, learned counsel for the petitioner. Also heard Mr. M. Kato, learned DSGI appearing for the respondent No.1 and Mr. M. K. Boro, learned Standing Counsel, CGST & CX/respondent Nos. 2, 3 & 4. 2. By filing this writ petition, the petitioner has put to challenge the vires of Section 16(4) of the GST Act, 2017 and the Order-in-Original dated 15.02.2022, passed by the Assistant Commissioner, CGST & CX, Itanagar Division/respondent No. 3, whereby, ITC refund claimed by the petitioner for a period from January, 2020 to March, 2020, has been rejected on the ground that the petitioner availed the Input Tax Credit (ITC) wrongly in contravention to Section 16 (4) of the CGST Act, 2017, read with Section 20 of the IGST Act, 2017, and the applicable Arunachal Pradesh GST Act, 2017. 3. During the pendency of the writ petition, vide Gazette Notification dated 16.08.2024, an ame....

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