Petition challenging constitutional validity of CGST rules and sections under GST. Petitioner sought permission to withdraw petition and file a proper one later; prayer allowed with priority listing reserved.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.13224 of 2021
======================================================
... ... Petitioner/s
Versus
... ... Respondent/s
====================================================== Appearance : For the Petitioner/s : Mrs. Mayuri, Advocate Mr. Kamleshwar Pandey, Advocate Mr. Ankit Kanodia, Advocate For the Respondent/s : Mr.Dr. Krishna Nandan Singh (ASG) Mr. Anshuman Singh, Sr. CGC Mr. Vikash Kumar, SC 11 ======================================================
CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE S. KUMAR ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
(The proceedings of the Court are being conducted by Hon’ble the Chief Justice/Hon’ble Judges through Video Conferencing from their residential offices/residences. Also the Advocates and the Staffs joined the proceedings through Video Conferencing from their residences/offices.)
2 21-08-2021 Petitioner has prayed for the following relief(s):
“(i) For issuance of a direction, order or writ, including a writ in the nature of Mandamus to hold and declare sub-rule 4 in Rule 36 of the CGST Rules/BGST Rules to be unconstitutional and against the Scheme of the CGST Act/BGST Act.
Patna High Court CWJC No.13224 of 2021(2) dt.21-08-2021 2/3
(ii) Issuance of a direction, order or writ, including a writ in the nature of Mandamus to hold and declare Section 16(2)(c) of the CGST Act/ BGST Act to be unconstitutional and against the scheme of CGST Act/BGST Act.
(iii) Issuance of a direction, order or writ, including a writ in the nature of Mandamus to alternatively read down Section-16(2)(c) of the CGST Act/ BGST Act if the constitutional validity of the impugned provision is upheld, by holding and declaring that ITC can be denied only if the buyer of goods or services has colluded with the supplier of the goods or services to defraud the revenue and where purchases are in the nature of sham transactions.
(iv) Issuance of a direction, order or writ, including a writ in the nature of Mandamus to direct that Input Tax Credit cannot be denied for cancellation of certificate of registration and non-existence of inward suppliers who have made supplies to the Petitioner’s suppliers unless there is an evidence to establish that the petitioner has acted in collusion with the suppliers to defraud the revenue.
(v) Issuance of a direction, order or writ, including a writ in the nature of Mandamus to award costs and other incidental expenses.
(vi) Any other relief/reliefs that the petitioners may be found to be entitled to in the facts and circumstances of the present case.”
Learned counsel for the petitioner seeks permission to withdraw the petition reserving liberty to file a proper petition with full particulars on the same and subsequent cause of action.
Prayer allowed.
Patna High Court CWJC No.13224 of 2021(2) dt.21-08-2021 3/3
As and when such petition is filed, the same shall be
listed on priority basis.
Interlocutory application, if any, shall also stand
disposed of.
(Sanjay Karol, CJ)
( S. Kumar, J)
K.C.Jha/DKS/-
U
Sona Biscuits Limited
Ashok Kumar Agarwal
Union of India
State of Bihar
Chief Justice
S. Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
