Delhi High Court - Orders
M/S Jmd Industries vs Union Of India & Ors on 23 August, 2024
Author: Vibhu Bakhru
Bench: Vibhu Bakhru, Sachin Datta
$~2
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 10871/2024
M/S JMD INDUSTRIES .....Petitioner
Through: Mr. H.C. Bhatia, Mr. Ruchir Bhatia,
Mr. Naveen Madan and Mr. Abhishek
Anand, Adv.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Ajay Jain, SPC along with Mr.
Bijay Lakshmi, Mr. M.N. Mishra, Mr.
Krishna Sharma and Ms. Shreya Jain,
Advs. for R-1.
Mr. Atul Tripathi, Sr.SC for R-2, 3
and 5.
Mr. Avishkar Singhvi, ASC along
with Mr. Vivek Kumar Singh, Mr.
Shubham Kumar and Mr. Naved
Ahmed, Advs. for GNCTD.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE SACHIN DATTA
ORDER
% 23.08.2024
1. The petitioner has filed the present petition, inter alia, challenging the constitutional validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act)/Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act). The petitioner is essentially aggrieved by the order dated 25.04.2024 (hereafter the impugned order) whereby the petitioner's claim for input tax credit has been denied, by virtue of Section 16(4) of the CGST Act/DGST Act, on account of delay.
2. The learned counsel for the parties state that in view of the enactment This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/09/2024 at 22:20:13 of Finance (No.2) Act, 2024, an introduction of sub-section 5 of Section 16 of the CGST Act/DGST Act, their grievance stands satisfied. If the matter is remanded to the Adjudicating Authority to consider the same in light of the amendments introduced by the Finance (No.2) Act, 2024.
3. Learned counsel for the petitioner also states that they are not pressing their constitutional challenge to the provisions of Section 16(4) of the CGST Act/DGST Act.
4. The learned counsel appearing for the respondents states that he has no objection it the impugned order is set aside and the matter is restored before the Adjudicating Authority to consider afresh in view of amended Section 16 of CGST Act/DGST Act.
5. In view of the above, the impugned order is set aside and the matter is remanded to the Adjudicating Authority to consider the same in the light of enactment of the Finance (No.2) Act, 2024.
VIBHU BAKHRU, J SACHIN DATTA, J AUGUST 23, 2024/cl This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/09/2024 at 22:20:13