M/S A2Z Infra Engineering LTD vs. The Union Of INDIA
Original PDF →Facts
The petitioners, M/s A2Z Infra Engineering Ltd. and Shri Amit Mittal, filed a writ petition before the Chhattisgarh High Court challenging several notifications and an order related to GST. The prayers included directing respondents to act as per a specific notification, declaring certain notifications unconstitutional and ultra vires the CGST Act, quashing an impugned order dated March 22, 2024, and prohibiting the denial of Input Tax Credit (ITC) and recovery of tax due to delayed filing of GSTR-3B returns. The petitioners sought directions to accept GSTR-3B returns without delay until the system was rectified to allow filing without payment of output tax.
Held
The Court did not decide on the merits of the issues raised. The petitioners, in view of subsequent developments, sought permission to withdraw the petition with liberty to avail appropriate remedies. Consequently, the Court dismissed the petition as withdrawn, granting the liberty to the petitioners to pursue other remedies. No specific findings were made on the constitutionality of the notifications, the validity of the impugned order, or the procedural aspects of GST return filing and ITC denial. The Court did not address the specific prayers regarding system rectification or the prohibition of recovery proceedings.
Key Issues
1. Whether Notification No. 49/2019 –Central Tax, Notification No. 09/2023- Central Tax, Notification No. 56/2023- Central Tax, and Notification No. 23/2017-CT are unconstitutional, unreasonable, illegal, and ultra vires to the CGST Act, violating Articles 14 and 19(1)(g) of the Constitution of India? (Petitioner's contention). 2. Whether the impugned order dated March 22, 2024, is liable to be quashed and set aside? (Petitioner's contention). 3. Whether the respondents should be directed to accept GSTR-3B returns without delay and prohibited from denying ITC or recovering tax due to delayed filing, pending rectification of the system? (Petitioner's contention). The judgment does not record any specific arguments from the respondents on these issues.
Sections Cited
CGST Act
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order
on Board INDRAJEET SAHU Date: 2024.08.09 17:42:45 +0530
2 / 3 Per
, Ramesh Sinha, C.J.
08 .0 8 .2024
Heard learned counsel appearing for respective parties.
The present petition has been filed by the petitioner with the following prayers:
An appropriate writ/order/direction directing the Respondentsto act as per para 2 of Notification No. 72/2017-Central Tax dated 29.12.2017, etc. (Annexure-P/2); and/ or
An appropriate writ/order/direction including writ of declaration declaring the impugned Notification No. 49/2019 –Central Tax dated 09.10.2019 (Annexure-P/3) as unconstitutional and unreasonable being violative of Articles 14 and 19(1)(g) of the Constitution of India; and/or
An appropriate writ/order/ direction for quashing and setting aside impugned order dated 22.03.2024 (Annexure-P/8); and/ or
An appropriate writ/order/ direction to declare Impugned Notification No. 09/2023- Central Tax (Annexure P/4) as illegal and ultra vires to the CGST Act; and/or
An appropriate writ/order/ direction to declare Impugned Notification No. 56/2023- Central Tax (Annexure P/6) as illegal and ultra vires to the CGST Act; and/or
An appropriate writ/order/direction declaring the impugned Notification No. 23/2017-CT dated 17.08.2017, etc. (Annexure P/1), as unconstitutional and ultra vires to the parent Act; and/or
An appropriate writ/order/direction declaring the proceedings are non-est.
An appropriate writ/order/direction directing the Respondents to accept the GSTR-3B returns without any issue of delay till the time the system is not rectified to enable filing of returns without payment of output tax, and to prohibit the Respondents from proceeding further in such like cases; and/or
An appropriate writ/order/ direction including a writ of prohibition, prohibiting the Respondents from proceeding further to deny ITC and to recover tax/ ITC in pursuance of the illegal impugned inactions/ illegal actions/ notifications of the Respondents; and/or
An appropriate writ/order/ direction including a writ of prohibition, prohibiting the Respondents from treating these as delayed returns and prohibit them from proceeding further and from recovering tax by denying ITC on account of delayed filing of returns; and/ or Upon being satisfied and after going through the records of the case Your Lordships may be please to make the Rule absolute and/or may pass such other or further Order(s) as Your Lordships may deem fit and proper in the facts and circumstance of the present case.
3 / 3 10.11.Pending final hearing of the writ application, your lordships may be pleased to direct the Respondents not to proceed with impugned proceedings and in the meanwhile stay the impugned order dated 22.03.2024 (Annexure P/8) till disposal of instant Writ Petition; and/ or 10.12.Pending final hearing of the writ application, Pending the notification of extended dates, and pending the operationalization of return filing module on the portal in accordance with law, Your Lordships may be pleased to direct the Respondents, either by themselves or through their agents or servants, to accept the GSTR- 3B returns without any issue of delay, and in the interim prohibit the Respondents from proceeding further in such like cases”
In view of subsequent development, learned counsel for the petitioners seeks permission of this court to withdraw this petition with liberty to avail appropriate remedy.
Accordingly, the present petition is dismissed as withdrawn with the aforesaid liberty. S (Ravindra Kumar Agrawal) (Ramesh Sinha) Judge Chief Justice inder
Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.