Lakhani Metal And Casting Pvt. Ltd vs Union Of India
2022 Latest Caselaw 2016 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR

D.B. Civil Writ Petition No. 1138/2019

Lakhani Metal And Casting Pvt. Ltd.

----Petitioner Versus Union Of India & Ors.

                                                                                                     ----Respondents


                                   For Petitioner(s)          :     Mr. Tarun Dudia for
                                   through V.C.                     Mr. Ramit Mehta
                                   For Respondent(s)          :     Mr. Navneet Singh Birkh for
                                   through V.C.                     Mr. Mukesh Rajpurohit, ASG

HON'BLE THE CHIEF JUSTICE MR. AKIL KURESHI HON'BLE MR. JUSTICE MADAN GOPAL VYAS

Order

05/02/2022

The petitioner has challenged the vires of Clause (ii) of the

proviso to Section 54(3) of the CGST Act, 2017. The Supreme

Court in the case of Union of India and others Vs. VKC

Footsteps India Pvt. Ltd. (2021 SCC Online SC 706) has

already examined the vires of Section 54(3) of the CGST Act,

2017 in detail and upheld the vires.

In our prima facie opinion, the challenge of the petitioner is

squarely covered by the said judgment of the Supreme Court.

However, we are informed that Mr. Ramit Mehta, learned counsel

for the petitioner is not available today.

List this case on 11.02.2022.

(MADAN GOPAL VYAS),J (AKIL KURESHI),CJ 27-jayesh/-

Powered by TCPDF (www.tcpdf.org)