Manoj Kumar Singh Vs Principal Commissioner
Date: January 20, 2026
Subject Matter
ITC Time Limit Re-evaluation Required Post-Statutory Amendment and CBIC Circular
Summary
The High Court has set aside an Order-in-Appeal related to Input Tax Credit (ITC) time limits, remitting the matter to the appellate authority for fresh consideration. This decision is based on the subsequent insertion of Section 16(5) into the CGST…
FULL TEXT OF THE JUDGMENT/ORDER OF JHARKHAND HIGH COURT 1. Heard learned counsel for the parties. 2. The petitioner, by instituting this writ petition, seeks the following substantive reliefs: “a) For a declaration that the Section 16(4) of Central Goods and Service Tax Act, 2017, is violative of Article 14, 19(1)(g) and Section 300-A of Constitution of India and Section 16(2) of the said Act, 201…