GST Council’s Recommendations Must Be Considered: Jharkhand HC

B D Enterprises Vs Union of India (Jharkhand High Court)

In the case of B D Enterprises Vs Union of India, the Jharkhand High Court addressed a petition challenging the constitutionality of Section 16(4) of the Central Goods and Services Act, 2017, which imposes a time limit for availing Input Tax Credit (ITC). The petitioners argued that this limitation violated their constitutional rights under Articles 14, 19(1)(g), and 300 A. They also contested the validity of Rule 61(5), amended by Notification No. 49 of 2019, and sought to annul a show cause notice issued by the Central Boar

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