Cummins INDIA Limited vs. Union Of INDIA Through The Joint Secretary (Revenue) And Ors.
Held
The Court noted that the parties agreed that the main issue in the Writ Petition had been addressed by the Finance Act No. (2) of 2024, which amended Section 140(7) of the CGST Act with retrospective effect. Consequently, the Court disposed of the petition by directing the relevant proper officer to consider and pass appropriate orders on the communication dated September 19, 2018. This consideration must be done in accordance with the law and after taking cognizance of the Finance Act No. (2) of 2024. All contentions of all parties were left open. The Court did not make any order for costs.
Facts
The petitioner, Cummins India Limited, filed a Writ Petition before the Bombay High Court challenging an order dated September 19, 2018. The respondents were the Union of India and the State. The core of the dispute revolved around the interpretation and application of Section 140(7) of the Central Goods & Services Tax (CGST) Act. The parties agreed that a recent amendment to this section by the Finance Act No. (2) of 2024, with retrospective effect, addressed the main issue raised in the petition. The petitioner sought to have the impugned order set aside and the matter remanded for fresh consideration in light of the new legislation.
Key Issues
1. Whether the impugned order dated September 19, 2018, passed by the proper officer, is liable to be set aside in light of the retrospective amendment to Section 140(7) of the CGST Act by the Finance Act No. (2) of 2024? Petitioner's contention: The petitioner argued that the impugned order should be set aside and the matter remanded for fresh consideration by the proper officer, taking into account the retrospective amendment brought about by the Finance Act No. (2) of 2024. Revenue's contention: The respondents did not explicitly state their arguments but agreed that the Finance Act No. (2) of 2024, by amending Section 140(7) of the CGST Act retrospectively, had addressed the main issue in the writ petition. The Court's disposal indicates an acceptance of the need to reconsider the matter in light of the amendment.
Sections Cited
Section 140(7)
AI-generated summary — verify with the full judgment below
(4) WP-8334.19.DOCX lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 8334 OF 2019 Cummins India Limited …Petitioner Versus Union of India Through the Joint Secretary (Revenue) and ors. …Respondents ______________________________________________________ Mr Sriram Sridharan, a/w Mr. Shanmuga Dev for Petitioner. Mr J B Mishra, a/w Ms Sangeeta Yadav, Mr. Ashutosh Mishra and Mr Rupesh Dubey for Respondents - UOI. Ms S D Vyas, Addl. GP a/w Ms P N Diwan, AGP for the Respondent-State. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. DATED: 11 October 2024 PC:-
Heard learned counsel for the parties.
The learned counsel for the parties agree that the main issue raised in this Writ Petition stands addressed by the Finance Act No.(2) of 2024 by which Section 140(7) of Central Goods & Services Tax Act (CGST Act) has been amended with retrospective effect.
Mr. Sridharan submits that the impugned order dated 19 September 2018 could be set aside and the matter remanded to the relevant proper officer for a fresh consideration in LAXMIKANT GOPAL CHANDAN LAXMIK
The judgment continues below.
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