Sad while writing a summary of this case. But it is my duty to share. The Petitioner was in business of construction of roads and for the said purpose, it requested the supplier to supply certain material on which GST is payable.

27-Dec-2021: Order is passed by the Proper Officer directing the Petitioner-Firm to reverse the ITC availed. The Petitioner challenged validity of Section 16(2)(aa), Section 16(2)(c) and Rule 36(4) and quashing the impunged order.

All hearings completed but before the Court could pass the Order the Petitioner submitted that he does not want to press the reliefs prayed for declaring Section 16(2)(aa), 16(2)(c) of the Act of 2017 and Rule 36(4) of the Rules of 2017 as unconstitutional

with a further prayer that the writ petition may be disposed of while quashing the impugned order. The Court accepted and quashed the Order with directions to the Proper Officer to pass a fresh order after providing an opportunity of hearing to the petitioner.

Title: Gajrar Singh Ranawat vs Union of India Court: Rajasthan High Court Citation: D. B. Civil Writ Petition No. 5141/2023 Dated: 02-May-2023