Section 16(4) of GST Act is Constitutionally valid: Chhattisgarh HC [Read Order]
A Division bench of the Chattisgarh High court dismissed a challenge to Section 16(4) of the CGST, upholding the Constitutional Validity of the Same
By Amal Michael - On December 20, 2023 4:49 pm - 3 mins read
A division bench of the Chattisgarh High Court held that the provision outlined in Section 16(4) of the Central Goods and Services Tax Act, 2017 does not infringe upon either Article 14 or Articles 19(1)(g) & 300A of the Constitution, thus upholding the constitutional validity of the same. The petitioner is a proprietorship firm engaged…
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