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RAJEEV RANJAN PRASAD, SOURENDRA PANDEY
B. K. Warehousing LLP. – Appellant
Versus
State of Bihar – Respondent
Rajeev Ranjan Prasad.—Heard, Mr. Saket Tiwary, learned counsel for the petitioner and Mr. Vivek Prasad, learned GP-7 for the State-respondents.
CWJC No. 8482 of 2024
2. The petitioner in this writ application is aggrieved by and dissatisfied with the order dated 22.01.2024 (Annexure 'P1') passed by the Assistant Commissioner of State Tax, Kadamkuan Circle, Patna by which the petitioner has been directed to pay a sum of Rs. 59,810/- holding that the petitioner was ineligible for availing Input Tax Credit (ITC) for financial year 2021-2022.
CWJC No. 9107 of 2024
3. The petitioner in this writ application is aggrieved by and dissatisfied with the order dated 22.01.2024 (Annexure 'P1') passed by Assistant Commissioner of State Tax, Kadamkuan Circle, Patna by which the petitioner has been directed to pay the sum of Rs.23,45,996/- holding that the petitioner was ineligible for availing Input Tax Credit for financial year 2023-24 (April 2023 to July 2023).
CWJC No. 9122 of 2024
4. The petitioner in this writ application is aggrieved by and dissatisfied with the order dated 24.01.2024 (Annexure 'P1') passed by the Assistant Commissioner of State Tax, Kadamkuan Circle, Patna by which the petition
Clauses (c) and (d) of Section 17(5) of the CGST Act are constitutional, allowing for reasonable classification regarding input tax credit for construction of immovable property.
The main legal point established in the judgment is that the petitioner's building does not qualify for exemption from property tax as a Government of India undertaking under Article 285 of the Const....
Telecommunication towers are considered movable property and qualify for input tax credit, as they do not meet the criteria for immovable property under Section 17(5) of the CGST Act.
Input tax credit cannot be denied for mobile towers as they are classified as goods and not immovable property, per established legal precedents.
The UP VAT Act permits input tax credit for both taxable goods and by-products, emphasizing strict interpretation of tax statutes and legislative intent.
The burden of proof lies with the dealer to establish the genuineness of transactions and actual movement of goods for Input Tax Credit claims under GST.
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