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Chhattisgarh HC upholds constitutional validity of Section 16(4) of CGST Act
Case Law Details
- Case Name
- Jain Brothers Vs Union of India (Chhattisgarh High Court)
- Appeal Number
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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...
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