The court disposed of the petition holding that a subsequent circular dated 10.09.2024 clarifying availability of input tax credit for demo vehicles would prevail over the impugned order.
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WP 622 of 2024
Niti
IN THE HIGH COURT OF BOMBAY AT GOA
WRIT PETITION NO.622 OF 2024
SAI SERVICE PRIVATE LIMITED THR. ITS AUTH. REP. NAGESH BHANDARY ... PETITIONER Versus UNION OF INDIA, THR. THE SECRETARY, DEPT. OF REVENUE, MINISTRY OF FINANCE AND 3 ORS ... RESPONDENTS
Mr Bharat Raichandani (through V.C.) with Mr Vibhav Amonkar, Advocates for the Petitioner.
Ms Asha Desai, Central Government Standing Counsel for Respondent No.1.
Mr Devidas Pangam, Advocate General with Ms Maria Correia, Additional Government Advocate for Respondent No.2.
CORAM:- M. S. KARNIK & VALMIKI MENEZES, JJ.
DATED :- 24th October, 2024
P.C.:
Post the impugned order, the Central Board of Indirect Taxes and Customs GST Policy Wing, Department of Revenue, Ministry of Finance, Government of India, has issued a circular dated 10.09.2024 on the subject of clarification on availability of input tax credit in respect of demo vehicles. This circular dated 10.09.2024, therefore, will prevail over the impugned order. There is no dispute that the petitioner would be entitled for benefit of the input tax credit on demo vehicles in terms of the said circular dated 10.09.2024.
Page 1 of 2
24th October, 2024
WP 622 of 2024
VALMIKI MENEZES, J.
M. S. KARNIK, J.
Signed by: NITI KISHOR HALDANKAR Designation: Private Secretary Date: 24/10/2024 15:33:20
Page 2 of 2
24th October, 2024
SAI Service Private Limited
Union of India
The Secretary, Dept. of Revenue, Ministry of Finance
Other Respondents
M. S. Karnik
Valmiki Menezes
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
