2024 (11) TMI 656

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....i quashing the Order-in-Appeal No. MNG-JJ-ADC-27-2023-24-GST dated: 31.07.2023 and FORM GST APL-04 dated: 02.08.2023 passed by Respondent No.4 vide Annexure-A to the Writ Petition; (b) Declare the impugned provision, viz, Section 16 (4) of the CGST and KGST Act, 2017 as null and void ultra vires the Constitution of India and /or be pleased to strike down he said provisions as illegal arbitrary and violative of Article 14, 19 (1) (g) and 300A of the Constitution of India in so far as it relates to the Petitioner; (c) grant such other order or direction as deemed fit by this Hon'ble Court in the facts and circumstances of the case." 2. Heard learned counsel for the petitioner and learned counsel for the revenue and learned AGA for the St....

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....nue are paid by the assessees pursuant to recovery proceedings, the embargo contained in Clause 150 of the said "The Finance (No. 2) Act, 2024" would not apply and was not applicable to the assessees, who would not be covered by the said embargo and consequently, they would be entitled to refund of the said amounts. It is therefore submitted that without going into the various other contentions urged by the petitioner and reliefs sought for by it and without expressing any opinion on the same, the present petition may be 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....

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.... (6) xxxxxxxxxxxxx (i) xxxxxxxxxxxxxx (ii)xxxxxxxxxxxxxx " 6. In view of the aforesaid amendment by inserting Section 16 (5) to the CGST / KGST Act, the present petition deserves to be disposed of relegating the parties to the original authority to implement and give effect to the said provisions after providing sufficient and reasonable opportunity to the petitioner and hearing them and proceed further in accordance with law and by issuing certain directions 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 ....