In this matter petitioner has challenged the impugned order of the Adjudicating Authority which is an appealable order as well as challenging the constitutional validity of section 16(2)(c) and section 16(4) of the GST Act.
Section 16 of the CGST Act, 2017 — Input Tax Credit – The petitioner challenged the impugned order of the Adjudicating Authority dated 3rd March, 2021 which is an appealable order as well as challenged the constitutional validity of section 16(2)(c) and section 16(4) of the Act, 2017. The court observed that the impugned order is an appealable order, therefore, writ not entertained on this ground. However, on the ground of challenge of constitutional validity, this writ petition can be entertained. The counsel for petitioner submitted that due to attachment of the bank account of the petitioner and financial hardship he should be allowed to withdraw the money from his cash credit ledger.
Held that:- The Hon’ble High Court allowed the petitioner to withdraw the money amounting to Rs. Fifty lakhs only from his cash credit ledger only for the purpose of pre- deposit for filing the appeal. If the petitioner files the appeal within seven days, no further coercive action will be taken against the petitioner or till the date the appeal is filed, whichever is earlier. List this matter for hearing in the month of November, 2021.
In this matter petitioner has challenged the impugned order of the Adjudicating Authority which is an appealable order as well as challenging the constitutional validity of section 16(2)(c) and section 16(4) of the GST Act.
Section 16 of the CGST Act, 2017 — Input Tax Credit – The petitioner challenged the impugned order of the Adjudicating Authority dated 3rd March, 2021 which is an appealable order as well as challenged the constitutional validity of section 16(2)(c) and section 16(4) of the Act, 2017. The court observed that the impugned order is an appealable order, therefore, writ not entertained on this ground. However, on the ground of challenge of constitutional validity, this writ petition can be entertained. The counsel for petitioner submitted that due to attachment of the bank account of the petitioner and financial hardship he should be allowed to withdraw the money from his cash credit ledger.
Held that:- The Hon’ble High Court allowed the petitioner to withdraw the money amounting to Rs. Fifty lakhs only from his cash credit ledger only for the purpose of pre- deposit for filing the appeal. If the petitioner files the appeal within seven days, no further coercive action will be taken against the petitioner or till the date the appeal is filed, whichever is earlier. List this matter for hearing in the month of November, 2021.