Petition challenges CGST Act sections, seeks Mandamus for GST Input Tax Credit. Court expedites case.

The court has entertained a petition challenging the validity of certain sections of the CGST Act and has issued notice to the relevant authorities. The petitioner seeks a writ of Mandamus to claim Input Tax Credit for GST paid on construction-related activities. The court has expedited the case, emphasizing the significance of the matter. If successful, the petitioner's right to claim Input Tax Credit will be determined in due course.

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Issues:
Challenge to the validity of Sections 17(5)(c) and 17(5)(d) of the CGST Act under Article 14 of the Constitution of India.
Claim for Input Tax Credit on GST paid for construction of immovable property and civil works.
Request for a writ of Mandamus to permit claiming Input Tax Credit for construction-related GST.
Claim for availing input tax credit not claimed in the GST return for the financial year 2019-20 and subsequent years.

Analysis:
The petitioner has filed a petition challenging the validity of Sections 17(5)(c) and 17(5)(d) of the CGST Act, alleging them to be arbitrary, unreasonable, discriminatory, and ultra vires Article 14 of the Constitution of India. The alternative prayer seeks a reading down of the said sections to allow Input Tax Credit on GST paid for goods/services used in the construction of immovable property and civil works related to business activities subject to GST levy. The court has considered the submissions and issued notice to the Attorney General of India and Advocate General of the State, making the matter returnable within four weeks. The respondents are directed to file counter affidavits within the same period, with one week granted to the petitioner's counsel for a rejoinder affidavit.

The petitioner seeks a writ of Mandamus to direct the respondents to permit claiming Input Tax Credit corresponding to the GST paid on goods/services used in the construction of immovable property, including civil works. Additionally, the petitioner requests to avail input tax credit not claimed in the GST return for the financial year 2019-20 and subsequent years without being time-barred or lapsed due to delayed availing. The court has acknowledged that if the petitioner succeeds in the petition, the right to claim Input Tax Credit will be addressed at the final disposal stage. The case is listed for immediate hearing after the specified period for filing affidavits, indicating the court's prompt attention to the matter and the importance of the issues raised regarding Input Tax Credit related to construction activities and GST payments.

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