2023 (8) TMI 1222

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.... WRIT PETITION NO. 1479 OF 2019 WITH WRIT PETITION NO. 2786 OF 2021 WITH WRIT PETITION NO. 262 OF 2019 WITH WRIT PETITION NO. 2168 OF 2021 WITH WRIT PETITION (L) NO. 14481 OF 2023 WITH WRIT PETITION NO. 1646 OF 2022 WITH WRIT PETITION (L) NO. 14273 OF 2023 For the Petitioner : Mr. Vikram Nankani, Sr. Adv. a/w Mr. Jitendra Motwani, Mr. Chirag Shetty, Mr. Niraj Hande, Mr. Sameer Samal, Ms. Disha Shah i/b Economic Laws Practice for Petitioner in WP/262/2019 and WP/986/2019. Mr. Rohan Shah a/w Mr. Udayan Choksi, Mr. Srisabarai Rajan, Mohammed Anajwala i/b Vox Law for Petitioner in WP/1479/2019. Mr. V. Sridharan, Senior Advocate a/w. Mr. Sriram Sridharan a/w. Ms. Arya Anil for the petitioner in WP/8388/2019 and WP/9640/2019. Mr. Sanjeev Nair a....

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....sel for the petitioners have drawn our attention to the "Transitional Provisions" as contained in Section 140 of the Central Goods & Services Act, 2017 and more particularly, to sub-section (7) of Section 140, which is a non-obstante provision, permitting the assessee to have the benefit of the Input Tax Credit on any services prior to the appointed date by the Input Service Distributor" to be eligible for distribution as permissible under the CGST Act, even if the invoices were received on or after the appointed date. It is submitted that such provision would make it obligatory on the revenue to grant credit benefit to the registered "Input Service Distributors" and to which category the petitioner before us belong. For convenience, we ext....

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.... itself recognizes such benefit, being part of the transitional arrangement created under Section 140 of the CGST Act. Thus, in our prima facie opinion, the Revenue is required to take a holistic view of such impasse, as also, considering the provisions of the CGST Act it needs to take a stand which would not defeat the substantive provisions of the Act, which permits the benefit of the credit to be taken by the assessee under Section 140(7) read with other provisions of the Act. 5. It is on such prima facie opinion, before we hear the parties further, we would request the learned ASG, who is representing the revenue in the present batch of petitions, to consider whether in reality any serious dispute would arise on the modalities of givin....