Disposed

Hi-Tech Rock Products and Aggregates Limited v. the Union of India through Secretary Department of Revenue Ministry of Finance and 3 Ors.

Bombay HC9 Mar 2023WP/3283/2021

Case brief

AI extract

What is this about?

In this Writ Petition, the petitioner argued that a challenge to a GST Rule was concluded following a Supreme Court decision. The Court directed the petitioner to file an appeal within two weeks with delay condonation and disposed of the petition thereafter.

What did the court decide?

Petitioner directed to file appeal within two weeks. Delay to be condoned by Appellate Authority.

Hi-Tech Rock Products and Aggregates Limited Vs the… — GST and Indirect Tax | Bombay HC (2023)

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WP 3283.21.doc

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JPP

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO. 3283 OF 2021

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Hi-Tech Rock Products & Aggregates Limited

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… Petitioner

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V/s.

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The Union of India and Ors.

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... Respondents

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Mr. Prakash Shah with Mr. Jas Sanghavi i/b. PDS Legal for the Petitioner

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Mr. Karan Adik with Mr. P.S. Patkar for the Respondents

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CORAM : NITIN JAMDAR & ABHAY AHUJA, JJ.

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DATE : 9 MARCH 2023

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P.C. :-

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On 19 January 2023, the following order was passed :-

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“ The learned Counsel for the Petitioner points out that the challenge to Rule 89(5) of the Central Goods and Services Tax Rules, 2017 (as amended) to the extent that the said provision purports to deny the grant of refund of unutilized tax credit in respect of tax paid on input services now stands concluded in view of the decision of the Hon’ble Supreme Court in the case of Union of India Versus VKC Footsteps India Pvt. Ltd.¹ and will not survive for consideration. As regards

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1 2021(52) G.S.T.L.513(S.C.)

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WP 3283.21.doc

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challenge to the other prayers are concerned, being individual cause it would survive.

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The learned Counsel for the Respondents seeks time to file a reply. Stand over to 21 February 2023.”

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Thereafter, the matter was adjourned at the request of the learned Counsel for the Petitioner to take instructions as regards the steps to be taken. The learned Counsel for the Petitioner states that the Petitioner will file an appeal in the light of what is observed in the order dated 19 January 2023 and the delay in filing the appeal be condoned.

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If the Petitioner files an appeal within a period of two weeks from today, we have no doubt that the concerned Appellate Authority will consider that the Petition was pending in this Court, while considering the prayer for condonation of delay.

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Writ Petition is accordingly disposed of.

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ABHAY AHUJA, J. NITIN JAMDAR, J.

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Digitally signed by JYOTI JYOTI PRAKASH PRAKASH PAWAR PAWAR Date:2023.03.13 16:46:40 +0530

Hi-Tech Rock Products and Aggregates Limited v. the Union of India through Secretary Department of Revenue Ministry of Finance and 3 Ors.

Case brief

What is this about?

What did the court decide?

Hi-Tech Rock Products and Aggregates Limited v. the Union of India through Secretary Department of Revenue Ministry of Finance and 3 Ors.

Case brief

What is this about?

What did the court decide?

What the court decided

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