M/S Sampat Traders vs. The Union Of INDIA And Anr
Held
The Court quashed the impugned communication demanding reversal of ITC. However, it kept open the challenge to Section 16(2)(c) of the CGST Act and did not express any opinion on it.
Facts
The petitioner sought to declare Section 16(2)(c) of the CGST Act as ultra vires or to read it down. The petitioner also sought to quash a communication demanding reversal of Input Tax Credit (ITC) availed on purchases made in January and February 2021.
Key Issues
Whether the demand for reversal of ITC was justified, and whether Section 16(2)(c) of the CGST Act is ultra vires or requires harmonious interpretation.
Sections Cited
Section 16(2)(c)
AI-generated summary — verify with the full judgment below
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NC: 2024:KHC-K:9683 IN THE HIGH COURT OF KARNATAKA, KALABURAGI BENCH DATED THIS THE 16TH DAY OF DECEMBER, 2024 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.202670 OF 2023 (T-RES) BETWEEN:
M/S. SAMPAT TRADERS, PLOT NO.11 (P), INDUSTRIAL AREA, HYDERABAD ROAD, NEAR KIADB OFFICE, RAICHUR-584 101. REPT. BY ITS PROPRIETOR SRI GOUTAM KUMAR JAIN
…PETITIONER
(BY SRI. AMEET KUMAR DESHPANDE, SENIOR COUNSEL FOR SRI. GANESH S. KALBURGI, ADVOCATE)
AND:
THE UNION OF INDIA, REPRESENTED BY THE MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110 001. 2. THE SUPERINTENDENT OF CENTRAL TAX (CGST), RAICHUR A/B RANGE-A, H.NO.1-10.47, 1ST FLOOR, SOMA COMPLEX, OPP. NANDINI HOSPITAL, STATION ROAD, RAICHUR-584 101. …RESPONDENTS (BY SRI. SUDHIRSINGH R. VIJAPUR, DSGI FOR R1; SRI. GIRISH HULMANI, ADVOCATE FOR R2) LUCYGRACE Location: HIGH COURT OF KARNATAKA NC: 2024:KHC-K:9683 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYIN
The judgment continues below.
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