M/S Shobha Bi-Wheelers P LTD vs. Union Of INDIA
Held
The Court did not adjudicate on the merits of the case. The petitioner was permitted to withdraw the writ petition.
Facts
The petitioner sought to claim Input Tax Credit (ITC) for excise duty paid on stock of goods prior to the GST regime. They also challenged a condition in the CGST Act as unconstitutional.
Key Issues
Whether the petitioner is entitled to claim ITC on pre-GST stock and if a specific condition in Section 140(3) of the CGST Act is unconstitutional.
Sections Cited
Section 140(3), CGST Act
AI-generated summary — verify with the full judgment below
1 IN THE HIGH COURT OF KARNATAKA DHARWAD BENCH
DATED THIS THE 6T H DAY OF DECEMBER 2018
BEFORE
THE HON’BLE MR. JUSTICE R DEVDAS
WRIT PETITION NO.58743/2017 (T-RES)
BETWEEN:
M/S. SHOBHA BI-WHEELERS P. LTD., (ALSO KNOWN AS PRAKALPA MOTORS) A PRIVATE LIMITED COMPANY HAVING ITS OFFICE AT PRAKALPA, #34, BRINDAVAN LAYOUT, VIDYA NAGAR, HUBBALLI-580021 REPRESENTED BY ITS DIRECTOR SHRI PRAKASH R NAYAK ... PETITIONER (BY SRI DESHPANDE ASHOK ARAVINDRAO, ADVOCATE.)
AND:
UNION OF INDIA REPRESENTED BY UNION SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE NEW DELHI
THE GOODS AND SERVICE TAX COUNCIL REP. THROUGH ITS CHAIRMAN NEW DELHI ... RESPONDENTS (BY SRI S N RAJENDRA, ADVOCATE.)
2 THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO: A) DECLARE THAT THE PETITIOENR IS ENTITLED TO AVAIL INPUT TAX CREDIT OF EXCISE DUTY PAID ON STOCK OF MACHINES/GOODS LYING IN ITS DEPOT SINCE A DATE PRIOR TO 30.06.2016; B) DECLARE THAT CONDITION (IV) TO SECTION 140(3) OF THE CGST ACT IS ULTRA VIRES BEING VIOLATIVE OF ARTICLE 14 AND/OR ARTICLE 265 OF THE CONSTITUTION OF
The judgment continues below.
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