Chhattisgarh High Court accepts Writ petition challenging the Vires of Section 16 (4) of CGST Act 2017
Heard Mr. Palash Soni, learned counsel, appearing for the petitioners. Also heard Mr. Ramakant Mishra, learned Assistant Solicitor General, appearing for the respondent No. 1, Mr. Gagan Tiwari, learned Deputy Government Advocate, appearing for the respondent No. 2 as well as Mr. Maneesh Sharma, learned counsel, appearing for the respondents No. 3, 4 and 5.
Essentially, challenge mounted in this petition is to Section 16(4) of the Goods and Services Tax Act, 2017 (for short, the Act of 2017) as ultra vires. A prayer is also made to quash the notice dated 26.05.2022 issued under Section 16(4) of the Act of 2017.
The writ petition was filed on 29.07.2022.
We admit the petition with regard to the challenge mounted on the validity and legality of Section 16(4) of the Act of 2017. However, we are not entertaining the petition as against the show cause notice dated 26.05.2022 issued under Section 16(4) of the Act of 2017.
Issue notice, returnable in 10 weeks.
No formal steps are called for, as the respondents are duly represented.
Since we are not entertaining this petition with regard to the show cause notice, the question of grant of stay of the effect and operation of the show cause notice does not arise.
Accordingly, IA No. 1 of 2022, application for interim relief, is dismissed.