Interim directions were offered in relation to challenge against Constitutional validity of Section 16(2)(C) of Central Goods and Services Tax Act, 2017 and Rule 86A of the Central Goods and Services Tax Act, Rules, 2017.

Interim directions were offered in relation to challenge against Constitutional validity of Section 16(2)(C) of Central Goods and Services Tax Act, 2017 and Rule 86A of the Central Goods and Services Tax Act, Rules, 2017.

Goods & Services Tax
VIJ ENGINEERS AND CONSULTANTS PVT. LTD. vs. UNION OF INDIA AND OTHERS-(GST HC Cases)

Eligibility and condition for taking input tax credit — Constitutional validity of Section 16(2)(C) of Central Goods and Services Tax Act, 2017 and Rule 86A of the Central Goods and Services Tax Act, Rules, 2017 were challenged on ground that ITC credit in electronic ledger of assesse could not be blocked in light of fulfillment of statutory conditions — Assesse required to carry out contract awarded by GREF, in view of Rule 138E of Central Goods and Services Tax Rules, 2017 — Interim offer for securing revenue and permitting execution of contract for permitting filing of returns and issuance of e-way bills made — Matter listed for interim directions on further date.

1. Mr. Amrinder Singh, learned Counsel for the Petitioner submits that in view of the credit of the Petitioner in its Input Tax Credit(ITC) ledger being unblocked, the writ petition has been rendered partly infructuous.


2. He further seeks leave, on instructions from Mr. Rakesh Narang, DGM Commercial, Vij Engineers and Consultants Pvt. Ltd., to withdraw the present petition with liberty to approach the Respondents with a representation for waiver of the late fee, which was imposed on account of delayed filing of returns.


3. Accordingly, the petition is dismissed as withdrawn, with liberty as prayed for.

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