2021 (2) TMI 477

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....karanarayanan, Asst. Solicitor General assisted by Mr.K.Ramasamy for respondent No.1 ORDER In these writ petitions, the constitutional validity of the retrospective amendment to Section 140 of the Central Goods and Services Tax Act, 2017 (in short, "CGST Act") and Rule 117 of the Central Goods and Services Rules, 2017 (in short "CGST Rules") are under challenge. 2. By our earlier judgment....

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....vested right. In support of his submissions, he relied upon the CENVAT Rules, 2004 and in particular Rule 14, which provides that CENVAT credit can only be taken away when it has been wrongly availed as per the said Rule 14. Learned counsel for the petitioner has also relied upon the judgments of the Apex Court and other High Courts in the cases of Eicher Motors Limited v. Union of India, reported....

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....ed out that paragraph 8 thereof was not brought to the attention of this Court on the earlier occasion. In addition, he adverted to the statement of objects and reasons of the CGST Act in order to contend that the primary object was to prevent the cascading of taxes and that the relevant provisions viz., Section 140 of the CGST Act and Rule 117 of the CGST Rules should be interpreted by keeping in....

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....imposition of a time limit for transitioning or utilisation thereof is constitutionally impermissible? (2) Whether the time limit imposed in Rule 117 of the CGST Rules is mandatory or directory? (3) Whether Section 140 of the CGST Act read with Rule 117 of the CGST Rules divests the assessee of an alleged vested right or whether it prescribes conditions relating to the enforcemen....