HCC Samsung Joint Venture Vs Union of India & Ors.
Date: August 23, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, SACHIN DATTA
Subject Matter
ITC claim to be reconsidered under the newly introduced Section 16(5)
Summary
The petitioner challenged Section 16(4) of the CGST and DGST Acts regarding the denial of Input Tax Credit (ITC) due to delays in compliance. They contested the constitutional validity of this provision after their claim for ITC was rejected by the A…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The petitioner has filed the present petition, inter alia, challenging the constitutional validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act )/ Delhi Goods and Services Tax Act, 2017 (hereafter the DGST Act ). The petitioner is essentially aggrieved by the order dated 30.04.2024 (hereafter the imp…