M/S Idea Sales Agencies PVT LTD And 3 Others vs. Union Of INDIA And 3 Others
Held
The High Court dismissed the petition, acknowledging a Supreme Court decision that ruled against such claims. The Supreme Court had previously held that ITC for pre-GST levies like Clean Energy Cess was not admissible under the GST law.
Facts
The petitioners sought to claim Input Tax Credit (ITC) for Clean Energy Cess paid on coal stock before the GST regime. This claim was made under the Central Goods and Services Tax Act, 2017.
Key Issues
Whether Input Tax Credit for Clean Energy Cess paid prior to the GST regime is admissible under the Central Goods and Services Tax Act, 2017.
Sections Cited
Central Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 852 of 2018 Petitioner :- M/S Idea Sales Agencies Pvt Ltd And 3 Others Respondent :- Union Of India And 3 Others Counsel for Petitioner :- Aloke Kumar Counsel for Respondent :- A.S.G.I.,C.S.C.,Om Prakash Srivastava Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Heard Shri Aloke Kumar, learned counsel for the petitioner; Shri Om Prakash Srivastava, learned counsel for the respondent nos. 1 and 2 and; Shri A.C. Tripathi, learned Standing Counsel for the State-respondents.
Present petition has been filed seeking direction to allow the petitioner Input Tax Credit under the Central Goods and Services Tax Act, 2017, on Clean Energy Cess paid by the petitioner on the stock of coal, up to 30.06.2017. 3. At the outset, learned counsel for the petitioner fairly states that the aforesaid controversy has been decided against the petitioner, by the decision of the Supreme Court dated 03.10.2018, in Civil Appeal No. 10177 of 2018 (Union of India & Anr. vs. Mohit Mineral Pvt. Ltd.).
In view of the above, present petition is dismissed. Order Date :- 4.10.2021 Prakhar
The judgment continues below.
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