M/S.As Steel Traders (Vsp) Private Limited vs. The Union Of INDIA
Held
The Court noted the memo filed by the petitioners' counsel stating that the Electronic Credit Ledger had been de-blocked pursuant to an interim order dated 03.09.2021. The petitioners' counsel further submitted that no further orders were required and requested the disposal of the writ petition, while expressly leaving open the issue concerning the vires of Sections 16, 17, 49, and 49A of the Central Goods and Services Tax Act, 2017, and the Andhra Pradesh Goods and Services Tax Act, 2017, to be decided in an appropriate Court. In view of this request, the Court disposed of the writ petition, explicitly stating that the petitioners are at liberty to challenge the vires of the aforementioned sections in an appropriate Court. No order as to costs was made.
Facts
The petitioners filed a writ petition challenging certain actions under the GST regime. A memo was subsequently filed by the petitioners' counsel on 18.11.2021, stating that the Electronic Credit Ledger had been de-blocked following an interim order dated 03.09.2021. The petitioners' counsel submitted that no further orders were required in the present matter and requested the Court to dispose of the writ petition. They also sought to reserve the issue regarding the vires of Sections 16, 17, 49, and 49A of the Central Goods and Services Tax Act, 2017, and the Andhra Pradesh Goods and Services Tax Act, 2017, to be decided in an appropriate forum.
Key Issues
1. Whether the writ petition requires further adjudication in light of the de-blocking of the Electronic Credit Ledger and the petitioners' request for disposal. (Mixed question of fact and law) 2. Whether the issue regarding the vires of Sections 16, 17, 49, and 49A of the CGST Act, 2017, and APGST Act, 2017, should be left open for determination in an appropriate Court. (Question of law) Contentions: Petitioner: Submitted that the Electronic Credit Ledger has been de-blocked as per the interim order, and therefore, no further orders are necessary. Requested disposal of the writ petition, reserving the right to challenge the vires of the specified sections in a competent court. Revenue: No specific arguments were recorded for the revenue in the provided judgment excerpt.
Sections Cited
Section 16, Section 17, Section 49, Section 49A
AI-generated summary — verify with the full judgment below
THE HON’BLE SRI JUSTICE M.SATYANARAYANA MURTHY
AND
THE HON’BLE SRI JUSTICE RAVI CHEEMALAPATI
WRIT PETITION NO.4787 OF 2021
JUDGMENT: (Hon’ble Sri Justice M. Satyanarayana Murthy)
Learned counsel for the petitioners filed a memo dated 18.11.2021 stating that in view of the interim order dated 03.09.2021, the Electronic Credit Ledger de-blocked. He also submitted that no further order is required in this matter and requested this Court to dispose of the Writ Petition leaving it open to the issue regarding the vires of Sections 16, 17, 49 and 49A of the Central Goods and Services Tax Act, 2017 and Andhra Pradesh Goods and Services Tax Act, 2017 to be decided in appropriate Court. In view of request made by learned counsel for the petitioners, the Writ Petition is disposed of leaving it open to the petitioners to challenge the vires of Sections 16, 17, 49 and 49A of the Central Goods and Services Tax Act, 2017 and Andhra Pradesh Goods and Services Tax Act, 2017 in appropriate Court. There shall be no order as to costs. Consequently, miscellaneous applications pending, if any, shall stand closed.
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