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2023 (5) TMI 174 - HC - GSTInput Tax Credit (ITC) - GST on the supplied items has already been paid by the suppliers - Challenging the validity of Section 16(2)(aa), Section 16(2)(c) of Central Goods and Service Tax Act, 2017 and Rule 36(4) of the Central Goods and Service Tax Rules, 2017 -HELD THAT:- At this stage, learned counsel for the petitioner has 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 dated 27.12.2021 with a direction to the respondent No.2 to pass a fresh order after providing opportunity of hearing to the petitioner. Since learned counsel for the petitioner is not pressing the reliefs for declaring the provisions of Section 16(2)(aa), 16(2)(c) of the Act of 2017 and Rule 36(4) of the Rules of 2017 as unconstitutional, the order dated 27.12.2021 (Annexure-3) passed by the respondent No.2 is quashed and set aside. The respondent No.2 is directed to pass a fresh order after providing opportunity of hearing to the petitioner. The writ petition is disposed of.
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