2020 (3) TMI 1154

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....nium Prasad, JJ. For Petitioner: Mr.N.Inbarajan. For Respondents: Mr.VR.Shanmuganathan Mr.S.Karthick For Respondent. ORDER Subramonium Prasad, We had passed the following order yesterday [ie., 25.02.2020]: The petitioner is a dealer and he engaged in the business of purchasing Tyre Patches from the manufacturers. In the negotiations and transactions, the tax liability by the petitioner is b....

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....iddharth Enterprises Through Partner Mahesh Liladhar Tibdewal Vs. the Nodal Officer in R/Special Civil Application No.5758 of 2019, etc. batch decided on 06.09.2019; and Adfert Technologies Pvt. Ltd., Vs. Union of India, reported in 2020 (32) G.S.T.L. 726 (P & H). 2. It is, therefore, urged that this entitlement to take credit of input tax cannot be diluted by virtue of prescription of time which....

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.... the new regime after the appointed date, if they are being extended certain benefits relating to such credit of input tax, then the very same benefits should be made available to the petitioner and any distinctive application of law would amount to an act of discrimination thereby inviting the scrutiny of action on the unveil of the Article 14 of the Constitution of India. 4. Having advanced the....

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....t, the second ground of discrimination may survive in view of the judgments referred to hereinabove, unless the new Finance Bill also tinkers with the same. 5. In our opinion, it would be appropriate that the learned counsel for the petitioner as well as the learned counsel for the State may both appropriately obtain instructions as to the manner in which the new Finance Bill is being proceeded o....