Sandvik Coromant INDIA Private Limited vs. Union Of INDIA Through Ministry Of Law And Justice
Held
The Court noted that the parties agreed that the main issue raised in the writ petition has been addressed by the Finance Act No.(2) of 2024, which amended Section 140(7) of the Central Goods and Services Tax Act (CGST Act) with retrospective effect. Consequently, the Court agreed that the impugned orders dated December 28, 2023, should be set aside. The matter was remanded to the relevant proper officer for disposal. The disposal is to be done after taking cognizance of the Finance Act of 2024 and in accordance with the law. All contentions of all parties are left open for consideration by the proper officer. The Court disposed of the petition without any costs. No specific amount in dispute was mentioned in the judgment.
Facts
The petitioner, Sandvik Coromant India Pvt. Ltd., formerly Sandvik Asia Pvt. Ltd., filed a writ petition challenging orders dated December 28, 2023. The respondents are the Union of India and others, including the State. The core of the dispute revolves around the interpretation and application of Section 140(7) of the Central Goods and Services Tax Act (CGST Act). The parties have agreed that the main issue raised in the petition has been addressed by an amendment to Section 140(7) of the CGST Act, introduced by the Finance Act No.(2) of 2024, which has retrospective effect. The impugned orders were passed by an unspecified proper officer.
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 of the impugned orders dated December 28, 2023? Petitioner's Contention: The petitioner implicitly argues that the retrospective amendment to Section 140(7) of the CGST Act should be considered, thereby affecting the basis of the impugned orders. Revenue/State's Contention: The respondents have agreed with the petitioner that the retrospective amendment to Section 140(7) of the CGST Act by the Finance Act No.(2) of 2024 addresses the main issue raised in the petition. They have not presented any arguments against considering the impact of this amendment.
Sections Cited
Section 140(7)
AI-generated summary — verify with the full judgment below
2-wp2008-24speaking.doc vai IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.2008 OF 2024 Sandvik Coromant India Pvt. Ltd. formerly known as Sandvik Asia Pvt. Ltd. …Petitioner V/s. The Union of India & Ors. ..Respondents Mr.Sriram Sridharan with Mr.Shanmuga Dev for the Petitioner. Mr.J.B. Mishra with Ms.Sangeeta Yadav and Mr.Umesh Gupta for the Respondents. Ms.Shruti D. Vyas, Addl. G.P. with Ms.Pushplata N.Diwan, AGP for the State. CORAM : M.S. SONAK & JITENDRA JAIN, JJ. DATE :
9TH OCTOBER
, 2024. P.C. :-
Heard the learned counsel for the parties.
Learned counsel for the parties agree that or 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 1/2 This order is corrected as per speaking to the minutes of the order dated 25.11.2024. VASANT ANANDRAO IDHOL VASANT ANANDRAO IDHOL Date: 2024.11.29 10:12:07 +0530
2-wp2008-24speaking.doc retrospective effect.
Learned counsel also agree that the impugned orders
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.