RAMKRISHNA FORGINGS LIMITED Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) All the aforesaid writ petitions involve a common question of law, as such, they were heard together and are being disposed of by this common judgment.

(2.) These batch of writ petitions have been filed by the dealers registered under the provision of the Jharkhand Value Added Tax Act,2005 [hereinafter referred to as "JVAT Act" in short], primarily challenging the amendments brought in Section-18 of the JVAT Act, 2005 which lays down eligibility towards claim of Input Tax Credit [ hereinafter referred to as "ITC" in short]. Further challenge has been made in the writ applications to the amendment made in the Jharkhand Value Added Tax Rules, 2006 [hereinafter referred to as "JVAT Rules"] wherein amendment has been carried in Rule-26 of the said JVAT Rules,2006 with retrospective effect for giving effect to the amendment carried out under Section-18 of the JVAT Act, 2005 aforesaid.

(3.) The writ petitioners before this Hon'ble Court are either traders or manufacturers of goods. Since in the batch of the present writ applications the only issue for adjudication is the validity of the amendment carried out under the JVAT Act, and/or JVAT Rules, individual facts of the writ applications are not discussed as the same are not in dispute. However, for proper appreciation of the issues involved in the instant writ applications, it would be appropriate to notice the various amendments carried out under the provision of Section-18 of the JVAT Act, including the amendment carried out under Rule- 26 of the JVAT Rules, which are as under:-