JSW CEMENT LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed herein the high court will be pleased to issue an appropriate writ, order or direction more particularly one in the nature of a writ of Mandamus (z) declaring that the instruction No. 6 provided in Form GSTR 6 is ultra vires Section 140(7) of the Central Goods and services Tax Act, 2017 (it) direct the Respondent No. 2 of facilitate distribution of transitioned CENVAT credit by the Petitioner amounting to INR 1,76,90,556 to its respective units in accordance with section 140(7) of the CGST Act as absence of such facility in the common portal maintained by the respondent No. 2 is violative of Section 140 of Central goods and Services Tax Act, Article 14, 19(l)(g) Article 265 of the Constitution of India, (Hi) direct Respondent No. 2 to resolve the grievance bearing relevance number GA 360518000722A dated 18/5/2018 raised by the Petitioner within four weeks from the date of filing this writ petition (z'v) alternatively in lieu of prayer (z'z) an (zv) to direct Respondent Nos. 2 and 4 to refund INR 1,76,90,556 along with interest to the Petitioner in the interest of Justice and enquiry.

(2.) The Court made the following: