Cummins Technologies INDIA Private Limited vs. Union Of INDIA Through The Joint Secretary (Revenue) And Ors.
Held
The Court noted that the parties agreed that the main issue raised in the Writ Petition had been addressed by the Finance Act No. (2) of 2024, which amended Section 140(7) of the CGST Act retrospectively. The Petitioner requested that the impugned order be set aside and the matter remanded for fresh consideration in light of this amendment. Instead of setting aside the order, the Court disposed of the Petition by directing the relevant proper officer to consider and pass appropriate orders on the communication dated 07 August 2018. This consideration was to be done in accordance with law and after taking cognizance of the Finance Act No. (2) of 2024. All contentions of all parties were expressly left open. The Court made no order for costs.
Facts
The Petitioner, Cummins Technologies India Private Ltd., filed a Writ Petition challenging an order dated 07 August 2018. The Respondents include the Union of India and the State. The core of the dispute revolves around the interpretation and application of Section 140(7) of the Central Goods & Services Tax Act (CGST Act). The parties agreed that the central issue had been addressed by the Finance Act No. (2) of 2024, which amended Section 140(7) of the CGST Act retrospectively. The Petitioner sought to have the impugned order set aside and the matter remanded for fresh consideration in light of the amendment.
Key Issues
1. Whether the retrospective amendment to Section 140(7) of the CGST Act by the Finance Act No. (2) of 2024 impacts the validity and consideration of the impugned order dated 07 August 2018? Petitioner's Contention: The Petitioner argued that the impugned order should be set aside and the matter remanded to the proper officer for fresh consideration, taking into account the retrospective amendment brought about by the Finance Act of 2024. Revenue/State's Contention: The Revenue/State did not record specific arguments in the judgment, but agreed that the issue was addressed by the Finance Act No. (2) of 2024. The Court's direction suggests the proper officer was to consider the communication dated 07 August 2018 in accordance with law and the Finance Act of 2024.
Sections Cited
Section 140(7)
AI-generated summary — verify with the full judgment below
(4) WP-4979.19.DOCX lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 4979 OF 2019 Cummins Technologies India Private Ltd. …Petitioner Versus Union of India Through the Joint Secretrary (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 1 & 5 - 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 07 August 2018 could be set aside and the matter remanded to the relevant proper officer for a fresh consideration in LAXMIKANT GOPAL CHANDAN Di
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.