Case Law Details
Nathuram Surendra Kumar Vs Union of India (Chhattisgarh High Court)
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.
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