2026 (5) TMI 567

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....he petitioner has approached this Court seeking for the following reliefs. i. to declare and strike down Section 16 (2) (c) of the CGST/SGST Acts as being unconstitutional, the same being violative of Articles 14 and 19(1)(g) of the Constitution of India. ii. In the alternative, the Petitioner most respectfully prays that this Hon'ble High Court may be pleased to read down the phraseology "has been actually paid" occurring in Section 16 (2) (c) of the CGST/SGST Acts to mean "ought to have been paid". iii. The Petitioner most respectfully prays that this Hon'ble High Court may be pleased to issue a or a direction in the nature of a Writ of Certiorari quashing the impugned Order of adjudication dated 06.08.2....

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....Additional Government Advocate appearing for the respondents/State in support of the statement of objections filed, submits that Circular bearing No.183/15/2022-GST dated 27.12.2022 applies only for financial year 2017-18 and 2018-19, whereas the Circular bearing No. No.193/05/2023-GST dated 17.07.2023 governs the period from 01.04.2019 to 31.12.2021. 6. It is not in dispute that the petitioner's transaction pertains to the financial year 2019-20. This Court in Wipro Limited India, has held at paragraph Nos.8 and 9 as under: 8. Under these circumstances, I am of the considered opinion that it would be just and proper to dispose of this petition directing the respondents 1 to 3 - revenue to follow the procedure prescribed in the ....