Karnataka HC dismisses Petition to declare Section 16(4) of CGST/SGST Act as Unconstitutional

Prabhayya Basayya Dandavatimath Vs Commissioner of Central Goods And Service Tax And Central Excise (Karnataka High Court) In a recent judgment, the Karnataka High Court dismissed a writ petition that sought a declaration of Section 16(4) of the Central Goods and Services Tax (CGST) and State Goods and Services Tax (SGST) Act 2017 as being ultra vires the Constitution. The petitioner was, however, granted the liberty to challenge the order of the respondent in separate proceedings. This case centered on a request for a constitutional review of Section 16(4) of the CGST/SGST Act 2017. The pet...