Constitutional validity of Section 16(4) of CGST Act challenged

Jyote Motors Bengal Private Limited & Anr Vs Additional Director, DGGI (Calcutta High Court)

In the case of M/s. Jyote Motors Bengal Pvt. Ltd. v. Additional Director, Directorate General of Goods & Service Tax Intelligence [W.P.A. No. 8784 of 2023 dated May 18, 2023], the esteemed Calcutta High Court instructed Jyote Motors Bengal Pvt. Ltd. (“the Petitioner”) to deposit 10% of the contested tax amount within a two-week timeframe. This payment condition was set to

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