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M/S M Intergraph Systems PVT. LTD. vs. The Union Of INDIA

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CWJC/18027/2021HC PatnaGSTCNR BRHC01071711202119 February 2024Bench: MR. JUSTICE RAJIV ROY,THE CHIEF JUSTICE-2 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.18027 of 2021 ====================================================== M/s M Intergraph Systems Pvt. Ltd. Flat No. 305, Shivaji Chowk, Ram Krishna Nagar, Mithapur, Patna-800001, through its Manager, Govt. Sales Rupesh Ratish, Aged about 43 years, Gender Male son of Amresh Kumar Sinha, Resident of 4, Ashriward Apartment, Plot No. 886/C, Ward No. 8, Mehrauli, P.S. Mehrauli, District South Delhi, Delhi-110030. ... ... Petitioner/s Versus 1. The Union of India through the Secretary, Ministry of Finance, Government of India, New Delhi. 2. The Principal Chief Commissioner of Central GST and CX, Central Revenue Building, Birchand Patel Path, Patna. 3. The State of Bihar through the Principal Secretary-cum-Commissioner, Department of State Taxes, Gvoernment of Bihar, Patna. 4. The Additional Commissioner of State Taxes (Appeals), Patna West Division, Patna. 5. The Assistant Commissioner of State Taxes, Patna South Circle, Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr.Arjun Kumar, Advocate For the UOI : Dr. Krishna Nandan Singh (ASG) For the State : Mr. Vikash Kumar SC-11 ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE RAJIV ROY

ORAL JUDGMENT (Per: HONOURABLE THE CHIEF JUSTICE) Date : 19-02-2024 The petitioner is concerned with the denial of input tax credit based on Section 16(4) of the Central Goods and Services Tax Act, 2017. 2. Mr. Vikash Kumar learned SC-11 for the State, points out that the issue is covered by a Division Bench judgment of this Court passed in CWJC No. 9108 of 2021 titled as Gobinda

Patna High Court CWJC No.18027 of 2021 dt.19-02-2024 2/2 pending before the Hon’ble Supreme Court in SLP (C) No. 2220 of 2024, titled as Kanak Automobiles Ltd Vs. Union of India & Ors., and there is notice issued.

3.

Since there is no stay granted, we follow the Division Bench judgment of this Court in Gobinda Construction (supra), but making it very clear that the petitioner would be entitled to raise the claim, if the Hon’ble Supreme Court judgment goes in favour of the assessee.

4.

The petition stands dismissed with above liberty.

ranjan/- (K. Vinod Chandran, CJ) (Rajiv Roy, J) AFR/NAFR NAFR CAV DATE NA Uploading Date Transmission Date NA

Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.