SC Issues Notice in SLP Challenging Constitutional Validity of CGST Act’s Section 16(4)

Mrityunjay Kumar Vs Union of India & Ors. (Supreme Court of India) Supreme Court notice on Mrityunjay Kumar’s challenge to CGST Act Section 16(4). Analysis of case implications and next hearing details. Introduction: In a recent development, the Hon’ble Supreme Court of India issued notice in the Special Leave Petition (SLP) filed by Mrityunjay Kumar challenging the constitutional validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 (CGST Act). The case stems from the judgment of the Hon’ble Patna High Court in Gobinda Construction v. Union of India, wherein ...