Emotions Transmission Pvt. Ltd. Vs Union of India (Jharkhand High Court)
Date: May 5, 2026
Subject Matter
ITC Rejection Order Set Aside Due to Retrospective Amendment to Section 16(5) CGST Act
Summary
The High Court has set aside an Order-in-Original rejecting Input Tax Credit (ITC) and a subsequent garnishee order, remitting the matter to the Assessing Authority for fresh consideration. This decision was based on the retrospective insertion of Se…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT 1. Heard learned counsel for the parties. 2. The petitioner, by instituting this petition, seeks the following substantive reliefs: – (i) For issuance of an appropriate writ, order or direction, including writ of certiorari, for quashing/setting aside the Order-in-original No.09/Supdt/CGST & CX/DGR-R/2023-24 dated 26.07.2023 and cons…