Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

SINGH CONSTRUCTION COMPANY vs. THE STATE OF JHARKHAND & OTHERS
(Jharkhand High Court)

Hon'ble Judges:

SUJIT NARAYAN PRASAD
ARUN KUMAR RAI
Pet. Counsel
Sumeet Gadodia
Shilpi Sandil Gadodia
Res. Counsel
Aditya Kumar

Petitioner / Applicant

SINGH CONSTRUCTION COMPANY
Respondent THE STATE OF JHARKHAND & OTHERS
Court Jharkhand High Court
State

Jharkhand

Date Sep 5, 2024
Order No.

W. P. (T) No. 5938 of 2023

Citation

2024(9) TAXREPLY 10975
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER PER 1. The instant writ petition has been filed under Article 226 of the Constitution of India seeking therein following reliefs: “(i) For issuance of an appropriate writ/order/direction for declaring Section 16 (4) of Jharkhand Goods and Services Tax Act, 2017 (Annexure-9) as ultra vires, in as much as it seeks to impose a time limit for availment of Input Tax Credit 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 Jharkhand Goods and Services Tax Act, 2017. (ii) For issuance of an appropriate writ/order/direction for declaring the amendment carried under Rule 61 (5) of the Jharkhand Goods and Services Rules, 2017 inserted vide Clause 4(a) of Notification No.49/2019 dated 27th December, 2019, issued by Respondent No.1-State Tax Department (Annexure-12) as ultra vires, under which GSTR-3B has been declared to be a valid return under Section 29 of the Jhar....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)