Section 16(2)(c) of CGST Act constitutionally challenged before Orissa HC

OSL Securities Limited Vs Union of India & others (Orissa High Court)

Introduction: In a significant legal development, the Orissa High Court granted an interim stay in the case of OSL Securities Ltd. v. Union of India [W.P. (C) No. 2695 OF 2024   dated February 06, 2024], where the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (CGST Act) was challenged. This article delves into the facts, legal provisions

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