M/S Sushee Infra And Mining LTD vs. The Union Of INDIA And 5 Ors
Original PDF →Facts
M/s Sushee Infra and Mining Ltd. (the petitioner) filed a writ petition before the Gauhati High Court, Itanagar Bench. The petitioner was aggrieved by an order or action taken by the revenue authorities concerning GST. The respondents included the Union of India, the State of Arunachal Pradesh, the Central Board of Indirect Tax and Customs, and various Commissioners and Additional Commissioners of CGST and CX. The specific tax period(s) and the amount in dispute are not explicitly stated in the judgment. The procedural history leading to the writ petition is not detailed.
Held
The Court held that the grievance raised by the petitioner in the writ petition has been redressed due to the insertion of Sub-Section (5) in Section 16 of the Central Goods and Service Tax Act, 2017. This sub-section allows registered persons to take input tax credit in any return under section 39 filed up to November 30, 2021, for invoices or debit notes pertaining to Financial Years 2017-18, 2018-19, 2019-20, and 2020-21. Since both parties were in agreement that this legislative amendment resolved the petitioner's issue, no further orders were deemed necessary. The ratio decidendi is that legislative amendments can cure existing grievances, and where parties agree on the effect of such amendments, the court need not delve deeper. The operative direction was to dispose of the writ petition as no further order was required.
Key Issues
1. Whether the petitioner's grievance regarding input tax credit (ITC) is redressed by the insertion of Sub-Section (5) into Section 16 of the Central Goods and Service Tax Act, 2017? Petitioner's Argument: The petitioner's grievance is implicitly addressed by the legislative amendment. Revenue's Argument: The revenue authorities agreed that the insertion of Section 16(5) of the CGST Act, 2017, has redressed the petitioner's grievance. They did not present any counter-arguments or rely on specific precedents, circulars, or authorities beyond the statutory provision itself.
Sections Cited
Section 16
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC040004412024
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) (ITANAGAR BENCH) Case No. : WP(C)/149/2024 M/s Sushee Infra and Mining Ltd having its office at Panchayat Toru, Mowa Village, PO Kheel, PS Sagalee, Papumpare District, Arunachal Pradesh 791112 represented by its Director Shri Adla Jaipal Reddy, Son of Adla Krishna Reddy, resident fo Kokapet, PO Kokapet, PS Narsingi, K V Rangareddy District, Hyderabad, Telangana
VERSUS 1: The Union of India and 5 Ors represented by the Secretary, Ministry of Finance, North Block, New Delhi 110001 2:The State of AP Age: 0 Occupation : represented by the Chief Secretary Govt of Arunachal Pradesh Civil Secretariat Block No. 2 5th Floor Itanagar 791111 3:The Central Board of Indirect Tax and Custims Age: 0 Occupation : GST Policy Wing New Delhi represented by its Commissioner 4:The Commissioenr Age: 0 Occupation : Tax and Excise Department Kar Bhawan Govt of Arunachal Pradesh Itanagar 791111 5:The Commissioner Age: 0 Occupation : CGST and CX Department of Revenue Govt of India located at A Sector Naharlagun Papumpare District Arunachal Pradesh 791110 6:The Additional Commissioner of CGST and CX Age: 0 Occupation : Itanagar Commissionerate Papumpare District Arunachal Pradesh 79111
Page No.# 2/2 For the Petitioner(s) : Mr. V. Prasad, Advocate through Video-Conferencing. For the Respondent(s) : Mr. M. Kato, Deputy Solicitor General of India for respondent Nos.1, 3, 5 & 6. : Mr. R.H. Nabam, Additional Advocate General, Arunachal Pradesh for respondent Nos.2 & 4. – B E F O R E – HON’BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON’BLE MR. JUSTICE KARDAK ETE 10.09.2024 (Vijay Bishnoi, CJ) Learned counsel appearing for the parties are in agreement that in view of the insertion of Sub-Section (5) in Section 16 of the Central Goods and Service Tax Act, 2017, the grievance raised by the petitioner in this writ petition has been redressed. Section 16(5) of the Central Goods and Service Tax Act, 2017 reads as under:- “(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021.” Since the parties are in agreement that the grievance raised by the petitioner in the instant writ petition is redressed by insertion of Sub-Section (5) in Section 16 of the Central Goods and Service Tax Act, 2017, no further order is required to be passed in this writ petition and hence, the same is disposed of. JUDGE CHIEF JUSTICE Comparing Assistant
Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.