M/s B D Enterprises and M/s TRIMURTHY SALES CORPORATION and SHRI KUMARAN CONSTRUCTION CO. and M/s SWASTIK ENTERPRISES and M/s SRI RAM CONSTRUCTION and Sumati Gas Service and M/s Jupiter Trading Company and M/s FINOLEX CABLES LTD. and Mrs. Madhuri Yadav and M/s CHOCOLATE HOTELS PVT. LTD. and Vishal Sponge Pvt. Ltd. and M/s Gardenia Telecom Private Limited and M/s Sudha Business Enterprises Pvt. Ltd. and M/s TB Refrigeration and Electricals (P) Limited and M/s J. P. Construction and M/s. SRI SAI KRISHNA CONSTRUCTIONS and M/s Birsa Tractors and M/s Jyoti Distributors & Traders and M/s Sun Batteries and M/s. SHREE MARBLE HOUSE and M/s. Kewla Prasad Pandey & Brother's and M/s. Simplex Infrastructures Limited and M/s. Arvind Telecom and M/s. J/S TRADERS and M/s. Raj Sanitary and Tiles and M/s Commercial Motors and M/s. Mohammad Shadab Alam and M/s. FINOLEX CABLES LTD. and M/s. J/S TRADERS and M/s. Raj Sanitary and Tiles and M/s. Commercial Motors and M/s. Modern Builders and M/s. Kewla Prasad Pandey & Brother's and M/s. Simplex Infrastructures Limited and M/s. Arvind Telecom and M/s. J/S TRADERS and M/s. Raj Sanitary and Tiles and M/s. Commercial Motors and M/s. Mohammad Shadab Alam V. Union of India and Central Board of Indirect Taxes and Customs and Deputy Commissioner, Ranchi South Division, Central Goods and Services Tax & Central Excise and Assistant Commissioner, Central Goods and Services Tax & Central Excise, Range-VII, Ranchi and Superintendent of Central Tax, GST Range-VII, Ranchi
Pronouncement Date: -
Result: Partly Allowed
Article 14Article 19(1)(g)Article 300-AConstitutional Violationinput tax creditTime LimitUltra Vires
16(4)