Delhi High Court - Orders
M/S Jmd Industries vs Union Of India & Ors on 6 August, 2024
Author: Vibhu Bakhru
Bench: Vibhu Bakhru, Sachin Datta
$~68
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 10871/2024
M/S JMD INDUSTRIES .....Petitioner
Through: Mr. Ruchir Bhatia & Mr. Abhishek
Anand, Advs.
Versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Ajay Jain, Mr. Krishna Sharma,
Mr. Bijay Lakshmi, Ms. Shreya Jain &
Mr. M.N. Mishra, Advs. for R-1.
Mr. Avishkar Singhvi, Mr. Vivek
Kumar Singh, Mr. Naved Ahmed &
Mr. Shubham Kumar, Advs. for
GNCTD.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE SACHIN DATTA
ORDER
% 06.08.2024 CM No.44748/2024 (for exemption)
1. Exemption is allowed, subject to all just exceptions.
2. The application is disposed of.
W.P.(C) 10871/2024
3. The petitioner has filed the present petition, inter alia, challenging the constitutional vires of Section 16(4) of the Central Goods & Services Tax Act, 2017 / Delhi Goods & Services Tax Act, 2017 (hereafter the CGST Act / DGST Act) and Rule 61(5) of the CGST/DGST Rules, 2017.
4. The learned counsel appearing for the petitioner states that a batch of petitions involving similar issue, as involved in the present petition, are listed on 23.08.2024.
5. The learned counsels appearing for the respondents point out that the four High Courts have already rejected the challenge to the constitutional 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 08/08/2024 at 01:24:39 vires of Sections 16(4) of the CGST Act / DGST Act and 61(5) of the CGST/DGST Rules, 2017.
6. List on 23.08.2024.
VIBHU BAKHRU, J SACHIN DATTA, J AUGUST 6, 2024 'gsr' Click here to check corrigendum, if any 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 08/08/2024 at 01:24:39