9911796707
TMI Blog2024 (1) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 X X X X Extracts X X X X X X X X Extracts X X X X ..... er in W.P.No.24235/2022 by the High Court of Andhra Pradesh at Amarvati and also in Gobinda Construction Vs Union of India and Others in Civil Writ Jurisdiction Case No. 9108/2021 by the High Court of Judicature at Patna. 4. It is the further submission of the learned counsel for the respondents that similar provisions of Tamil Nadu Value Added Tax Act were held to be constitutional in terms of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5) of KGST Rules and the alternative prayer to read down Section 16(4) of CGST Act and KGST Act, r/w Rule 61 of KGST Rules as directory in so far as time limit for taking input tax credit. The submission is placed on record. 7. Since the prayer challenging the constitutional validity or the prayer to read down the provision as prayed in the petition is not pressed, this Court need not examine the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned in the writ petition.
10. In case the petitioner avails any such remedy as provided under law, the time spent in prosecuting the writ petition shall be excluded while computing the limitation, if any prescribed to file appeal or to respond to the said notices.
11. With these observations, the writ petition is disposed of. Nothing is expressed on merits of the claim. X X X X Extracts X X X X X X X X Extracts X X X X
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