IN THE HIGH COURT OF JHARKHAND AT RANCHI

W.P.(T) No. 556 of 2021

M/s Budhia Agencies Private Limited having its

registered office at Main Road, Ranchi represented

through its Director Sri Rahul Budhia R/O Booty More,

Ranchi, Jharkhand

--- --- Petitioner

Versus

1.Union of India

(i) Through the Secretary, Ministry of Finance (Dept. of Revenue), New Delhi

(ii) Through the Secretary, Ministry of Law & Justice, New Delhi

2.The Chief Commissioner of Central Tax, Goods and Service Tax &

Central Excise, Ranchi

3.The Commissioner of Central Tax, Goods and Services Tax &

Central Excise, Ranchi

4.The Commissioner of Commercial Taxes, Commercial Tax Dept., Ranchi

5.I.T. Nodal Officer, Grievance Related Committee, State Tax, Ranchi

--- --- Respondents

…....

CORAM: HON’BLE THE ACTING CHIEF JUSTICE

HON’BLE MR. JUSTICE DEEPAK ROSHAN

For the Petitioners : M/s N.K. Pasari, Sidhi Jalan, Advocates

For the Respondents : M/s P.A.S Pati, Ranjana Mukherjee, Advocate (for CGST)

: Mr. Laxman Kumar, CGC ( for UOI)

05/17.01.2023

Heard learned counsel for the parties.

2.

The writ petition was preferred with the following prayer:

a) Writ of declaration and / or any other appropriate writ(s) and / or

order(s) and / or direction (s) declaring the provision of sub-Rule (1) of

Rule 117 of Central Goods and Services Tax Rules, 2017 as ultra vires

of Section 140(3) read with Section 164 of the Central Goods and

Service Tax Act, 2017 to the extent it prescribes time and manner for

availment of transitional credit of eligible taxes and duties paid under

the existing laws by the registered person on inputs, inputs contained in

semi finished and finished goods held in stock on the appointed day i.e.

01^st July, 2017.

b) Writ of declaration and / or any other appropriate writ(s) and / or

order(s) and /or direction(s) declaring that the retrospective

amendment of sub-Section (3) of Section 140 of the Central Goods and

Services Tax Act, 2017 w.e.f 01-07-2017 by Section 128(c) of Chapter

IV of the Finance Act, 2020 empowering the Central Government to

prescribe by rules the time and manner of availing transitional credit

does not make the impugned sub-Rule (1) of Rule 117 of the Central

Goods and Services Tax Rules, 2017 framed by the Central

Government by Notification No.3/2017-Central Tax dated 19.06.2017

and / or actions taken thereunder, as valid, in absence of any validation

clause;

c) Writ of declaration and /or any other appropriate writ(s) and /or

order(s) and /or direction(s) declaring sub Rule (1) of Rule 117 of the

Central Goods and Services Tax Act, 2017 as unconstitutional and

violative of Article 14, Article 19(1)(g), Article 265 and Article 300A of

the Constitution of India;

d) Writ of declaration and /or any other appropriate writ(s) and /or

direction (s) declaring Clause (b) of sub-rule (2) of Section 117 of the

Central Goods and Services Tax Rules, 2017 as ultra vires of sub-

Section (3) of Section 140 of the Central Goods and Services Tax Act,

2017 as it existed prior to amendment by Section 128(c) of Chapter IV

-2-

of the Finance Act, 2020;

e) Writ of declaration and / or any other appropriate writ(s) and /or

order(s) and /or direction (s) declaring that the retrospective

amendment of sub-section (3) of Section 140 of the Central Goods and

Services Tax Act, 2017 w.e.f 01-07-2017 by Section 128(c) of Chapter

IV of the Finance Act, 2020 empowering the Central government to

prescribe by rules the time and manner of availing transitional credit

does not make Clause (b) of sub-Rule (2) of Rule 117 of the Central

Goods and Services Tax Rules, 2017 framed by the Central

Government by Notification No.3/2017-Central Tax dated 19-06-2017

and/or actions taken thereunder as valid in absence of any validation

clause;

f) Writ(s) of declaration and/or any other ap