BirlaNu Ltd. Vs Union of India and 3 others
Date: December 29, 2025
Court: High Court
Bench: Telangana
Type: Writ Petition
Judge(s)/Member(s): APARESH KUMAR SINGH, G.M.MOHIUDDIN
Subject Matter
Rule Mandating Monthly ITC Distribution by ISD is Ultra Vires CGST Act
Summary
The High Court has allowed the writ petition, declaring Rule 39(1)(a) of the Central Goods and Services Tax Rules, 2017, to be ultra vires Section 20 of the Central Goods and Services Tax Act, 2017. The rule, which mandated that Input Tax Credit (ITC…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Heard Sri Sparsh Bhargava, learned counsel representing Smt. Shireen Sethna Baria, learned counsel for the petitioner; Smt. Bokaro Sapna Reddy, learned Standing Counsel for CBIC and Sri B. Mukherjee, learned counsel representing Sri N. Bhujanga Rao, learned Deputy Solicitor General of India appearing for respondent Nos.1 to 4 and perused the…