2025 (2) TMI 841 - HC - GST

Judicial Review Overturns CGST Notification, Mandates Reconsideration and Fair Hearing for Petitioner Under Section 16

M/s ITI LTD Versus THE UNION OF INDIA AND 6 ORS, THE UNION OF INDIA, GST COUNCIL, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, GST NETWORK, COMMISSIONER JOINT SECRETARY IN THE BOARD, CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NORTH BLOCK CENTARL SECRETARIAT NEW DELHI, ADDITIONAL COMMISSIONER CENTRAL GST DIBRUGARH

HC allowed the writ petition challenging a CGST Act notification. The court set aside the impugned order and remitted the matter back to the respondent, ... Validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 - extension of time limit for passing the orders under Section 73 of the CGST Act - availment of input tax credit - HELD THAT:- The impugned order dated 27.12.2023 passed by the respondent No.7 is set aside. The matter is remitted to the respondent No.7 to decide the matter afresh in accordance with the provisions of Section 16 of the CGST Act, as amended, after providing an opportunity of hearing to the petitioner, within a period of 2(two) months from the date of production of a certified copy of this order. Petition disposed off by way of remand. The High Court of Gauhati considered a writ petition challenging the validity of Section 16(4) of the Central Goods and Services Tax Act, 2017. The petitioner sought to quash a notification extending the time limit for orders under Section 73 of the CGST Act and an order issued by a respondent under the CGST Act. Following submissions from both parties, the court set aside the impugned order and remitted the matter back to the respondent for reconsideration in accordance with the amended Section 16 of the CGST Act, providing the petitioner with a hearing opportunity within two months. The writ petition was disposed of accordingly.