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A.P.SAHI, SENTHILKUMAR RAMAMOORTHY
Tvl. Transtonnelstroy Afcons Joint Venture, Represented by its Authorised Signatory, Chennai – Appellant
Versus
Union of India, Represented by its Secretary, Ministry of Finance, New Delhi – Respondent
| Table of Content |
|---|
| 1. entitlement to refund on unutilised input tax credit. (Para 1 , 2 , 3) |
| 2. arguments presented by petitioners regarding refund eligibility. (Para 5 , 6 , 7 , 8 , 9 , 10 , 11) |
| 3. arguments presented by respondents defending the current law. (Para 14 , 15 , 16 , 17) |
| 4. judicial interpretation of statutory provisions and context. (Para 39 , 40 , 46 , 52) |
| 5. conclusions on the constitutional validity of section 54(3)(ii). (Para 62 , 63) |
| 6. final orders dismissing writ petitions. (Para 64) |
JUDGMENT :
Senthilkumar Ramamoorthy J.,
(Prayer: IN W.P.Nos.8596 & 8597 of 2019 : Petitions filed under Article 226 of the Constitution of India praying to issue a writ of Declaration to declare the provisions of impugned clause (ii) to proviso of Section 54 (3) of the CGST ACT , 2017 as ultra vires the Constitution of India, violative of the fundamental rights guaranteed by the Constitution under Article 14, 19(i)(g) of the Constitution of India.
W.P.Nos.8602 & 8603 of 2019 : Petitions filed under Article 226 of the Constitution of India praying to issue a writ of Declaration to declare the provisions of impugned Rule 89(5) of the CGST RULES , 2017 as ultra vires Article 14 of the Constitu
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