Rewinder Techno Electricals Vs Union of India
Date: August 9, 2024
Court: High Court
Bench: Jharkhand
Type: Writ Petition
Judge(s)/Member(s): ARUN KUMAR RAI
Subject Matter
Validity ITC Time limit u/s 16(4) and GSTR 3B validity upheld
Summary
In the case of **Rewinder Techno Electricals vs Union of India**, the Jharkhand High Court considered a writ petition challenging the constitutionality of **Section 16(4)** of the **Central Goods and Services Tax (CGST) Act, 2017**, which imposes a t…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT Heard the learned counsel for the parties. 2. The petitioner in this writ application is seeking to issue a direction and declare section 16 (4) of the Central Goods and Services Act, 2017 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 Ar…