2025 (12) TMI 1591

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....tioner; Mr. B. Choudhury, learned Standing Counsel, Finance & Taxation Department for the respondent nos. 1, 2 & 3; Mr. B. Chakravarty, learned Central Government Counsel [CGC] for the respondent no. 4; and Mr. S.C. Keyal, learned Standing Counsel, CGST for the respondent no. 5. 2. The petitioner is a public limited company and it has registration under the provisions of the Central Goods and Services Tax [CGST] Act. It has its principal place of business at Guwahati. According to the petitioner, it engages in the fast moving consumer goods [FMCG] sector and carries on the business in trading, job work and distribution of edible oils, food products and allied consumer goods in the State of Assam. 3. In this writ petition instituted under....

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....f goods for utilizing the same for payment of IGST if the goods so supplied by him are manufactured by a unit eligible under the Reimbursement Scheme and the proportionate amount of input tax credit, if any, would lapse. Such registered supplier supplying goods manufactured by an eligible unit shall maintain legible records of intra-State suppliers and inter-State suppliers of such goods. 6. Basing his submissions on Article 246A & Article 279A of the Constitution of India; and Section 16 & Section 164 of the CGST Act read with Section 2[87], Mr. Datar has submitted that such a provision, as contained in Clause 8 of the Reimbursement Scheme to deny ITC by the State respondents, is beyond jurisdiction qua the provisions of the Constitutio....