M/S Jsw Cement Limited vs. Union Of INDIA
Held
The Court did not decide the merits of the case. After hearing the arguments for some time, the learned counsel for the petitioner sought to withdraw the writ petition. Consequently, the Court dismissed the writ petition on withdrawal. The Court explicitly stated that all contentions made in the writ petition were kept open. There was no order as to costs. The operative direction was the dismissal of the writ petition on withdrawal.
Facts
M/s JSW Cement Limited (Petitioner) filed a writ petition before the Telangana High Court challenging Instruction No. 6 in Form GSTR-6. The Petitioner sought to declare this instruction ultra vires Section 140(7) of the Central Goods and Services Tax Act, 2017 (CGST Act). The Petitioner also prayed for a direction to the Goods and Services Tax Network (GSTN) to facilitate the distribution of transitioned CENVAT credit amounting to INR 1,76,90,556/- to its respective units, arguing that the absence of such a facility on the common portal violates Section 140 of the CGST Act and constitutional provisions. Alternatively, the Petitioner sought a refund of the said amount with interest. The petition was filed against the Union of India, GSTN, Chief Commissioner of Central Tax, and Deputy Commissioner of Central Tax.
Key Issues
1. Whether Instruction No. 6 in Form GSTR-6 is ultra vires Section 140(7) of the CGST Act, 2017? The Petitioner argued that the instruction, by not facilitating the distribution of transitioned CENVAT credit to respective units, is contrary to the intent and provisions of Section 140(7) of the CGST Act. They contended that the absence of this facility on the GSTN portal violates Section 140 of the CGST Act, Article 14 (equality), Article 19(1)(g) (freedom to practice any profession, or to carry on any occupation, trade or business), and Article 265 (no tax shall be levied or collected except by authority of law) of the Constitution of India. The Petitioner also sought directions to resolve their grievance (bearing number GA3605.1gooo 722A dated 18.05.2018) or, alternatively, a refund of INR 1,76,90,556/- with interest. The Respondents' arguments are not recorded in the judgment.
Sections Cited
Section 140(7), Section 140
AI-generated summary — verify with the full judgment below
[ 32e5 ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY ,THE TWENTY NINTH DAY OF NOVEMBER TWO THOUSAND AND TWENTY TWO PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY Between: M/s JSW Cement Limited, Represented by its Deputy General Manager- Finance and Accounts 7th Floor, 6-3-1099/'1 '1 00, Black A, Babukhan [/lillenium Center, Somajiguda, Hyderabad. AND 1 Union of lndia, tr,4inistry of Finance, Department of Revenue, Represented by Secretary, North Block, New Delhi-110001
Goods and Services Tax Network (GSTN), Through its Chairman, East wing, 4th Floor, World Mark-1, Aerocity, New Delhi -110037
Chief Commissioner of Central Tax, 1 st Floor, GST Bhavan, L.B. Stadium Road, Basheer Bagh, Hyderabad-SOO 004
Deputy Commissioner of Central Tax, Somajiguda Range, Ameerpet Division, Srinagar Colony, Hyderabad. ..,RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction more particularly one in the nature of a Writ of Ma
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