2025 (9) TMI 1388

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....o Sr. S.C. ORDER TARLOK SINGH CHAUHAN, C.J.(ORAL) 1. The instant writ petition has filed under Article 226 of the Constitution of India seeking therein following reliefs:- (i) For issuance of an appropriate writ/order/direction for declaring Section 16(4) of the Central Goods and Services Tax Act, 2017 (Annexure-4) as ultra vires, in as much as it seeks to impose a time limit for the availment of Input Tax Credit being violative of Article 14, Article 19(1)(g) and Article 300A of the Constitution of India and also being violative of the basic structure of the Central Goods and Services Tax Act, 2017. (ii) For issuance of further appropriate writ/order/direction for declaring the amendment carried under Rule 61(5) ....

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.... Section 118 of the Finance Act, 2024, the matter needs to be decided afresh and as such, the impugned Order-in-Original and Summary of Order may be quashed and set aside so that matter be decided, on remand, afresh. 3. Learned counsel for respondents Mr. Amit Kumar, on instructions, has submitted that in view of the provision as inserted in the Finance Act, 2024 as under Section 118 thereof, the matter needs to be adjudicated afresh. 4. We have heard the learned counsel for the parties and have considered the demand raised on account of the violation of Section 16(4) of the JGST Act as would be evident from paragraph-5 of the impugned order. 5. It is evident that the Gazette Notification has been issued on 16.08.2024 by inserting ....