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SUSHEE INFRA AND MINING LTD. vs. THE UNION OF INDIA & OTHERS
(Gauhati High Court)

Hon'ble Judges:

VIJAY BISHNOI
N. UNNI KRISHNAN NAIR
Pet. Counsel
V. Prasad
A. Nath
Res. Counsel
K. Phukan
D.k. Sarmah

Petitioner / Applicant

SUSHEE INFRA AND MINING LTD.

Respondent THE UNION OF INDIA & OTHERS
Court Gauhati High Court
State

Assam

Date Nov 20, 2024
Order No.

WP(C)/2343/2024

Citation

2024(11) TAXREPLY 11715
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ORDER

(VIJAY BISHNOI, CJ) 1. This writ petition is preferred on behalf of the petitioner essentially challenging the validity of Section 16 (4) of the Central Goods and Services Tax Act, 2017 (hereinafter to be referred as “CGST Act”). The petitioner has prayed for quashing and setting aside the Notification dated 31.03.2023 issued by the Ministry of Finance (Department of Revenue), whereby the time limit was extended for passing the orders under Section 73 of the CGST Act. The petitioner has also prayed for quashing and setting aside of the order dated 28.01.2024 issued by the respondent No.4 under the provisions of the CGST Act. 2. It is submitted by Mr. V. Prasad, learned counsel for the petitioner that with the insertion of sub-section (5) in Section 16 of the CGST Act by way of the Finance Act, 2024, the grievance of the petitioner regarding availment of input tax credit is more or less resolved. However, it is submitted that the impugned order in respect of certa....

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