Landt Ihi Consortium vs Union Of India And 3 Ors

ik-111276320 Bombay High Court 14 November 2024 • WRIT PETITION NO. 2980 OF 2019 • 144 min read

Judges (2)

G.S. Kulkarni Delivered Jitendra Jain Coram

Counsel (10)

Arvind Datar Counsel Petitioner D.P. Singh Counsel Respondent Jyoti Chavan Counsel Respondent M. Kannan Counsel Petitioner Maya Majumdar Counsel Respondent P. R. Renganath Counsel Petitioner P. S. Cardozo Counsel Respondent Purnima G. Bhatia Counsel Petitioner Roshan D'sa Counsel Petitioner V. A. Sonpal Counsel Respondent

Parties (4)

GST Council Respondent L & T IHI Consortium Petitioner State of Maharashtra Respondent Union of India Respondent

Case Significance

Landt Ihi Consortium vs Union Of India And 3 Ors is a Bombay High Court decision dated November 14, 2024 (citation: ik-111276320). Major GST writ petition by L&T IHI Consortium (Larsen & Toubro and IHI Infrastructure Systems, Japan) challenging the constitutional validity of Sections 7, 12, 13, and 16(2)(b) of CGST/MGST Acts. The core issue was whether the consortium was entitled to Input Tax Credit based on Receipt Vouchers issued by L&T. The Court rejected the constitutional challenge but declared that on the peculiar facts, the petitioner was entitled to avail ITC under Section 16 based on the Receipt Voucher. Prayers The bench comprised Justices G.S. Kulkarni and Jitendra Jain. The judgment was delivered by Justice G.S. Kulkarni.

Summary

Major GST writ petition by L&T IHI Consortium (Larsen & Toubro and IHI Infrastructure Systems, Japan) challenging the constitutional validity of Sections 7, 12, 13, and 16(2)(b) of CGST/MGST Acts. The core issue was whether the consortium was entitled to Input Tax Credit based on Receipt Vouchers issued by L&T. The Court rejected the constitutional challenge but declared that on the peculiar facts, the petitioner was entitled to avail ITC under Section 16 based on the Receipt Voucher. Prayers regarding Section 54(3) refund were kept open pending statutory appeal.

What was the outcome of Landt Ihi Consortium vs Union Of India And 3 Ors?

Major GST writ petition by L&T IHI Consortium (Larsen & Toubro and IHI Infrastructure Systems, Japan) challenging the constitutional validity of Sections 7, 12, 13, and 16(2)(b) of CGST/MGST Acts. The...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-111276320)