2024 (9) TMI 1001

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e petitioners Mr. Tapan Bhanja ...for the respondent CGST Authority Mr. A. Ray, Ld. GP, Md. T.M.Siddiqui, Mr. Tanmoy Chakborty, Mr. N. Chatterjee, Mr. S. Sanyal ...for the State ORDER 1. At the very outset, Mr. Kanodia, learned advocate appearing on behalf of the petitioners submits that he has instruction not to press Prayer-A and confines the challenge to the other prayers in the wri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....April 2018 to March 2019. 4. By placing before this Court the Finance bill no.2, 2024 bill being bill No.55 of 2024, it is submitted that the said bill as introduced in the Lok Sabha in Clause 114 thereof, a provision has been made by proposing an amendment after Section 16(4) of the said Act, so as to entitle the registered persons under the said Act to benefit of Input Tax Credit in any retur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t to interfere, however if this Court is inclined to admit the writ petition, appropriate protection may be afforded to the respondents. 7. Having heard the learned Advocates appearing for the respective parties and taking note that a sum of Rs. 3,96,08,142/- was found to be reversible, as would appear from the show cause notice, for reasons of the petitioners having availed ITC by filing GSTR ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a major part of the determination made under Section 73 of the said Act for the Financial Year 2018-19. 8. Having regard thereto, but taking note of the fact that the aforesaid Financial bill is yet to become an Act of Parliament, it would be prudent at this stage to direct the petitioners to secure at least a part of the determination already made. 9. In view thereof, the petitioners are di....