M/S.Jai Cable Vision v. Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.08.2024 CORAM :

THE HONOURABLE MR.JUSTICE R. SURESH KUMAR AND THE HONOURABLE MR.JUSTICE C. SARAVANAN M/s.Jai Cable Vision Rep. By its Proprietor Sri. Balu Jayaraman No.7, O.P.Raman Street Gandhi Nagar, Avadi Chennai - 600 054.

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Petitioner Vs.

1. The Union of India Rep. By its Secretary Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

2. Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

3. State of Tamil Nadu Rep. By its Secretary to Government Commercial Taxes and Religious Endowment Fort St. George, Chennai - 600 009.

4. Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai - 600 005.

5. The Commissioner Under Secretary to Government of India Central Board of Indirect Taxes and Customs Ministry of Finance, North Block New Delhi - 110 001.

6. State Tax Officer Avadi Assessment Circle S.No.1274/3, Integrated Commercial Taxes Building (North Division), 1st Floor Room No.122, Elephant Gate Bridge Road Vepery, Chennai - 600 003.

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Respondents Prayer: Petition filed under Article 226 of the Constitution of India, seeking for a writ of declaration, to declare that the words "whichever is earlier" found in Sec. 16(4) of the CGST Act, 2017, to be unconstitutional as it infringes Art. 14, 246-A, 256 and 269-A of the Constitution of India apart from being ultra vires Sec. 16(1) of the Act and the other parts of Sec. 16(4) of CGST Act, 2017. For the Petitioner :

Mr.B.Raveendran For the Respondents :

Mr.C.Harsha Raj Additional Government Pleader for R3, R4 & R6 R1, R2 & R5 not ready in notice

ORDER

(Order of the Court was made by C.SARAVANAN, J.) This writ petition stands closed as the Parliament has enacted amendments to Section 16 of the Central Goods and Service Tax Act, 2017 and similar amendments are expected for the Tamil Nadu Goods and Service Tax Act, 2017.

2. As a consequence to the amendments, the belated income

tax credit, which was not availed earlier in time, are allowed. There shall be no order as to costs.

(R.S.K., J.) (C.S.N, J) 30.08.2024 drm To:

1. The Secretary The Union of India Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

2. Central Board of Indirect Taxes and Customs Ministry of Finance, Department of Revenue North Block, New Delhi - 110 001.

3. The Secretary to Government State of Tamil Nadu Commercial Taxes and Religious Endowment Fort St. George, Chennai - 600 009.

4. Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai - 600 005.

5. The Commissioner Under Secretary to Government of India Central Board of Indirect Taxes and Customs Ministry of Finance, North Block New Delhi - 110 001.

6. State Tax Officer Avadi Assessment Circle

S.No.1274/3, Integrated Commercial Taxes Building (North Division), 1st Floor Room No.122, Elephant Gate Bridge Road Vepery, Chennai - 600 003.

R. SURESH KUMAR, J.

AND C. SARAVANAN , J.

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