Patna HC upholds validity of Section 16(4) of CGST Act which restricts ITC

Gobinda Construction Vs Union of India through the Secretary (Patna High Court)

Patna High Court addressed multiple writ applications challenging the constitutional validity of Section 16(4) of the Central Goods and Services Tax Act (CGST) and the Bihar Goods and Services Tax Act (BGST). The petitioners argued that the section, which restricts the entitlement to Input Tax Credit (ITC) beyond specific timelines, violates Articles 14 and 300A of the Constitution. They sought either a declaration that Section 16(4) was procedural and not overriding, or an interpretation limiting its a

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