2025 (1) TMI 291

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....E AND HON'BLE MR. JUSTICE ARUN KUMAR RAI For the Petitioner: Ms. Amrita Sinha, Advocate Ms. Madhavi Nikunj Horo, Advocate For the Respondent: Mr. Parth S.A. Swaroop Pati, Sr. SC, CGST Mr. Anurag Vijay, Jr. SC, CGST Mr. Ms. Malsi Pathak, Advocate Mr. Om Prakash, Advocate ORDER Heard the learned counsel for the parties. 2. The petitioner in this writ application is seeking to issu....

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....9 (1) (g) and Article 300 A of the Constitution of India as it has an effect of interfering with the vested right of the petitioner to avail Input Tax Credit and further to issue direction a writ of certiorari for quashing /setting aside the Order-in-Appeal no. 32/CGST/RAN/2024 dated 26.02.2024 (Annexure-9), passed by Additional Commissioner (Appeals), Central Goods & Services Tax, Ranchi wherein,....

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.... scheme of the Central Goods and Service Tax Act, 2017 read with the prescribed rules under Central Goods and Services Tax Rules, 2017. 3. At the outset, it has been brought to our notice, that the questions which were involved in the present writ applications has been considered by the G.S.T. Council Meeting and there is a recommendation made by 53rd G.S.T. Council Meeting on 22nd of June, 202....