M/S Bati North INDIA Private Limited vs. Union Of INDIA And Others
Held
The Court acknowledged the Supreme Court's ruling that Sections 17(5)(c) and 17(5)(d) of the CGST Act are intra vires, meaning they are within the powers of the legislature. Consequently, the present writ petition was rendered infructuous.
Facts
The petitioner filed a writ petition challenging certain actions under the GST Act. The High Court noted a recent Supreme Court decision that upheld the validity of Sections 17(5)(c) and 17(5)(d) of the CGST Act.
Key Issues
The primary issue was the constitutional validity of restrictions on input tax credit under Sections 17(5)(c) and 17(5)(d) of the CGST Act. The Court also considered whether the specific action taken against the petitioner was justified.
Sections Cited
Section 17(5)(c), Section 17(5)(d), Section 16(1)
AI-generated summary — verify with the full judgment below
213 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-6392-2020 (O&M) Date of Decision:11.12.2024
M/S. BATI NORTH INDIA PVT. LTD.
..…...Petitioner(s)
V/s.
UNION OF INDIA AND OTHERS
….....Respondent(s)
CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA.
HON'BLE MR. JUSTICE SANJAY VASHISTH.
Present Mr. Deepak Gupta, Advocate with Ms. Ramneek, Advocate for the petitioner.
Mr. Sourabh Goyal, Advocate Senior Standing Counsel, CBIC,
Mr. Geetika Sharma, Advocate for the respondents.
***
SANJEEV PRAKASH SHARMA, J. (Oral)
It is stated that Civil Appeal No. 2948 of 2023 titled as Chief Commissioner of Central Goods and Service Tax and Others Vs. M/s Safari Retreats Private Ltd. & Others has been allowed on 03.10.2024 in favour of the revenue to the extent that the provisions of Sections 17(5)(c) and 17(5)(d) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “the Act”) have been held to be intra vires. The powers to restrict the credit flows from Section 16 (1) of the Act and putting restrictions through arranging input tax credit is available
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 Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.