Constitutional validity of Section 16(4) of CGST Act challenged

Jyote Motors Bengal Private Limited & Anr Vs Additional Director, DGGI (Calcutta High Court)

In the case of M/s. Jyote Motors Bengal Pvt. Ltd. v. Additional Director, Directorate General of Goods & Service Tax Intelligence [W.P.A. No. 8784 of 2023 dated May 18, 2023], the esteemed Calcutta High Court instructed Jyote Motors Bengal Pvt. Ltd. (“the Petitioner”) to deposit 10% of the contested tax amount within a two-week timeframe. This payment condition was set to allow the court to consider the writ petition. Furthermore, the court instructed the Revenue Department to refrain from any forceful actions, provided the required payment is completed within the specified period.

Facts:

The Petitioner has challenged the appealable order before the Calcutta High Court challenging Section 16(4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).

Issue

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