M/S EMOTIONS TRANSMISSION PVT LTD, THROUGH ITS ONE OF THE DIRECTORS, NAMELY, MUKESH KUMAR PANDEY vs UNION OF INDIA ,THRO THE PR. COMMISSIONER, CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE, RANCHI Advocate - PARTH S. A. SWAROOP PATI — WPC/3036/2026

Disposed: Contested--Disposed Off on 06th May 2026.

Case disposed

CNR: JHHC010100652026

Filing Number

WPC/3545/2026

Filing Date

24-Mar-2026

Registration No

WPC/3036/2026

Registration Date

24-Apr-2026

Judge

Hon'ble The Chief Justice , Hon'ble Mr.justice Rajesh Shankar

Coram

Hon'ble The Chief Justice , Hon'ble Mr.justice Rajesh Shankar

Bench Type

Division Bench

Category

TAXATION ( 186 )

Sub-Category

Goods And Service Tax ( 43 )

Judicial Branch

Civil Section

Decision Date

06-May-2026

Nature of Disposal

Contested--Disposed Off

Last updated 04-Jun-2026

Petitioner(s)

  1. 1.M/S EMOTIONS TRANSMISSION PVT LTD, THROUGH ITS ONE OF THE DIRECTORS, NAMELY, MUKESH KUMAR PANDEY

    Adv. PRAKHAR HARIT, ,NILLOHIT CHOUBEY,MS. SHRUTI SHEKHAR,SANYA KUMARI,RITESH KUMAR GUPTA,NIDHI LALL,RANJEET KUSHWAHA,ANISH LAL,SUMEET GADODIA

Respondent(s)

  1. 1.UNION OF INDIA ,THRO THE PR. COMMISSIONER, CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE, RANCHI Advocate - PARTH S. A. SWAROOP PATI

  2. 2.ASSISTANT COMMISSIONER, CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE, RANGE DEOGHAR

  3. 3.SUPERINTENDENT, CENTRAL GOODS AND SERVICE TAX AND CENTRAL EXCISE, RANGE DEOGHAR

Case History

  1. Case disposedDisposed

  2. 06-May-2026

    Hon'ble The Chief Justice,hon'ble Mr.justice Rajesh ShankarView PDF

    Case Summary: WPC/3036/2026 M/s Emotions Transmission Pvt Ltd v. Union of India The Jharkhand High Court quashed a 2023 GST order rejecting Rs. 8,48,496 in Input Tax Credit (ITC) for FY 2018-19, finding the original order invalid due to subsequent amendments to Section 16 of the CGST Act, 2017. The court noted that Section 16(5), inserted in 2024, extended the ITC filing deadline to November 30, 2021 for the relevant financial years, rendering the earlier rejection based on late filing unjustified, and remitted the matter to the assessing authority for a fresh decision within four months. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 06-May-2026

    Fresh Filing (Admission)

    Hon'ble The Chief Justice , Hon'ble Mr.justice Rajesh Shankar

  4. 22-Apr-2026

    First hearing

    Initial hearing scheduled

  5. 24-Mar-2026

    Case filed

    Registration No. WPC/3036/2026

casestatus.in Summary

Case Summary: WPC/3036/2026 M/s Emotions Transmission Pvt Ltd v. Union of India The Jharkhand High Court quashed a 2023 GST order rejecting Rs. 8,48,496 in Input Tax Credit (ITC) for FY 2018-19, finding the original order invalid due to subsequent amendments to Section 16 of the CGST Act, 2017. The court noted that Section 16(5), inserted in 2024, extended the ITC filing deadline to November 30, 2021 for the relevant financial years, rendering the earlier rejection based on late filing unjustified, and remitted the matter to the assessing authority for a fresh decision within four months. This case analysis is maintained by casestatus.in based on publicly available court records.

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