Ohm Srinivasa Paper Board Private Limited vs. Union Of INDIA

W.P.(MD) No.24515 of 2022 has been filed for a Declaration to declare that Section 16(4) of the Central Goods and Service Tax Act, 2017 as ultra vires and Constitution of India, since it violates Articles 14, 265 and 300A of the Constitution of India. 3.It is noticed that during the pendency of these writ petitions, Sections 16(5) and 16(6) of the Central Goods and Service Tax Act, 2017 have been newly introduced extending the cut-off date and thus, the petitioner is entitled to the benefit of claiming Input Tax Credit even for the belated filing of return. The cut-off date having been extended, the remedy for the petitioner was already sanctioned by way of statutory amendments. Therefore, nothing survives for further adjudication in W.P.(MD) Nos.24513 and 24514 of 2022. 4.In view of the statutory amendments brought under Sections 16 of the Central Goods and Service Tax Act, 2017, by way of introducing Sections 16(5) and 16(6), nothing survives for further adjudication in W.P. (MD) No.24515 of 2022. 3/5 https://www.mhc.tn.gov.in/judis

In fine, all the Writ Petitions stand closed. No costs. Consequently, connected Miscellaneous Petitions are closed.