Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]

CGST -Act - Overriding- Effect - Mutually -Exclusive-Independent-Andhra- Pradesh -HC-TAXSCAN

The High Court of Andhra Pradesh has held that Section 16(2) of the Central Goods and Services Tax (CGST) Act, 2017 does not possess an overriding effect on Section 16(4), as both sections are considered mutually exclusive and independent in their operation. The judgment came in response to the writ petition filed by the assessee…

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