Case Law Details
Case Name : Gobinda Construction Vs Union of India through the Secretary (Patna High Court)
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Courts :
All High Courts Patna High Court
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Gobinda Construction Vs Union of India (Patna High Court)
Section 16(4) of the CGST Act is constitutionally validity
The Hon’ble Patna High Court in Gobinda Construction v. Union of India [Civil Writ Jurisdiction Case No. 9108 of 2021 dated September 08, 2023] held that, Section 16(4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) is constitutionally valid and are not violative of Article 19(1)(g) and Article 300 (A) of the Constitution of India and is not inconsistent with or in derogation of any of the fundamental right guaranteed under the Constitution of India.
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Author Bio
Sir,
Refer my analysis in (2023) 40 J.K.Jain’s GST & VR 210 analysing HC Judgments and concluding that S.16(4) is superseded by S.16(2) based on clear language of the Act read with SC Cases on the subject matter.
CA Om Prakash Jain s/o J.K.Jain , Jaipur
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