HCC Samsung Joint Venture Vs Union of India & Ors. (Delhi High Court)
In the subject writ petition, the Petitioner had challenged the Section 16(4) of the CGST/DGST Act, 2017 and the Notification No. 09.2023-CT dated 31.03.2023 and the Notification No. 56/2023-CT dated 28.12.2023. The Petitioner was aggrieved by the denial of Input Tax Credit by virtue of Section 16(4) of the CGST Act/DGST Act, on the account of delay. However, in view of the recent amendment brought in through Finance (No. 2) Act, 2024, whereby Section 16 (5) of the CGST Act/DGST Act was introduced, the grievance of the Petitioner stood satisfied. In view of the above, the Hon’ble Delhi High Court, took note of the amendments introduced by the Finance (No. 2) Act, 2024. The order passed passed by the Adjudicating authority was set aside and was directed to consider the same in light of Section 16(5) of the CGST/DGST Act, 2017.
The Matter was Argued by Ld. Counsel Mr. Bharat Riachandani.
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 impugned order) whereby the petitioner’s claim for input tax credit has been denied, by virtue of Section 16(4) of the CGST Act/DGST Act, on account of delay.
