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ARUN BHANSALI, ASHUTOSH KUMAR
Tata Motor Limited – Appellant
Versus
Union of India – Respondent
ORDER :
These petitions have been filed by the petitioner aggrieved of the Orders in Original dated 30/10/2023 and 31/10/2023 in respective writ petitions.
2. Following reliefs have been claimed in the writ petitions:
"a. this Hon'ble Court be pleased to issue a Writ or Certiorari or any other appropriate writ, order or direction in the nature of Certiorari or any other writ, order or direction of like nature, under Article 226 of the Constitution of India calling for record of the Petitioner's case leading to passing of the impugned Order dated 30.10.2023 (Annexure 1) for Financial years 2017-18 & 2018-19 and after examining its legality and propriety thereof, quash and set aside the impugned Order dated 30.10.2023 (Annexure 1) raising a demand of Rs.100,08,15,002/- along with applicable interest and penalty;
b. this Hon'ble Court be pleased issue a Writ / order / direction declaring Section 15(3)(b)(ii) of the Central Goods and Services Tax Act, 2017 as unconstitutional for being violative of Article 14, 19(1)(g) and 265 of the Constitution of India or in the alternative issue a Writ / order /direction reading down Section 15(3)(b)(ii) of the Central Goods and Serv
The petitioner must follow statutory remedies before challenging tax demands and provide proof of ITC reversal as required by Section 15(3)(b)(ii) of the CGST Act.
Amendment to Section 16(5) of the CGST Act permits registered persons to avail ITC beyond the limitation previously set by Section 16(4) for specific financial years.
The amendment to Section 16 of the GST Act allows for the availing of Input Tax Credit within an extended deadline, quashing previous orders that reversed such claims due to late filing.
The amendment to Section 16(5) of the CGST Act allows registered dealers to claim ITC for specified financial years until 30.11.2021, overriding previous limitations.
The court affirmed the right to correct bonafide errors in GST filings, emphasizing fair application of tax laws in line with past judgments.
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