2024 (11) TMI 579

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.... the following reliefs:- "a) Issue a writ or order or direction in the nature of any writ declaring that Sub-section (4) to Section 16 of the Central Goods and Service Tax Act, 2017 and the Karnataka Goods and Service Tax Act, 2017 is illegal, ultra vires an unreasonable in law; b) Alternatively, issue a writ or order or direction in the nature of any writ declaring that the accounting of input tax credit in the books of account of the Petitioner is the date of availment of ITC and consequently, the restriction imposed under Sub-section (4) to Section 16 of the CGST Act, 2017 is not binding on the Petitioner; c) Alternatively, issue a writ or order or direction in the nature of any writ declaring that Sub-section ....

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.... or directions as deemed proper in the facts and circumstances of the case interest of justice." 2. Heard learned counsel for the petitioner and learned counsel for the revenue and learned AGA for the State and perused the material on record. 3. A perusal of the material on record will indicate that the issue in controversy involved in the present petition is directly and squarely covered by the judgment of this Court in the case of M/s. Sadhana Enviro Engineering Services vs. Joint Commissioner of Central Tax & others - W.P. No. 6138/2020 dated 03.09.2024, which reads as under:- 2. Heard learned Senior counsel for the petitioner and learned counsel for the respondents - revenue and learned AGA for the State and perused the m....

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.... disposed of with a direction to consider and implement and give effect to the amended provisions contained in Section 118 of "The Finance (No. 2) Act, 2024" relating to insertion of Section 16 (5) to the CGST Act / KGST Act within a stipulated time frame. 4. Per contra, learned counsel for the respondents - revenue and learned AGA for the respondents - State jointly and fairly submit that it is true that Section 16 (5) was inserted vide Clause 118 of "The Finance (No. 2) Act, 2024" and that the same was applicable to the petitioner and other assessees and the time for filing returns and availing input tax credit would stand extended upto 30.11.2021. It is also submitted that since presidential asset has already been received to "T....

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....ns in this regard. 7. In the result, I pass the following:- ORDER (i) Petition is hereby disposed of. (ii) The parties are relegated to the stage of show cause notice at Annexure-C dated 13.02.2020 issued by the respondent(s) and the respondents are directed to give effect to and implement the amended provisions contained in Section 118 of "The Finance (No. 2) Act, 2024" relating to insertion of Section 16 (5) to the CGST Act / KGST Act by providing sufficient and reasonable opportunity and hear the petitioner and proceed further in accordance with law within a period of one month from the date of receipt of a copy of this order. (iii) The impugned blocking of the Input Tax Credit (ITC) ledger of....