Writ for testing constitutional validity of section 29(2) of CGST Act not entertained: Patna HC

Vaibhav Gopal Construction Private Limited Vs Union of India (Patna High Court) Patna High Court held that there is no reason to entertain the writ petition on the ground of testing the constitutional validity of section 29(2) of both Central Goods and Services Tax Act, 2017 and Bihar State Goods and Services Tax Act, 2017 since it is a mere after thought. Facts- The petitioners herein, who were registered under the Central Goods and Services Tax Act, 2017 and the Bihar State Goods and Services Tax Act, 2017 are aggrieved with the cancellation of their registration and the dismissal of an appe...