Chhattisgarh HC upholds constitutional validity of Section 16(4) of CGST Act

Jain Brothers Vs Union of India (Chhattisgarh High Court) In the case of Jain Brothers Vs Union of India  (W.P.(T) No.191/2022), Chhattisgarh High Court recently held that Section 16(4) is constitutionally valid and does not violate Article 300A. Fact of the case – The petitioner, a proprietorship firm involved in the trade of oils and related products, consistently procures goods and utilizes specific services for its business needs. The petitioner for the financial year 2018-19 filed return under Section 39 of the CGST Act in Form GSTR-3B for the month of March, 2019 on 13-11-2019. t...