Vires of Section 16(2) of CGST Act, 2017 challenged before HC

Unifab Engineering Project Pvt. Ltd. and anr. Vs Deputy Commissioner CGST And CEX (Bombay High Court) 1. A show cause-cum-demand notice dated July 29, 2021 issued by the Deputy Commissioner CGST & CEX, respondent no.1, is under challenge in this writ petition. By the impugned notice, explanation has been called for from the petitioners as to why action, as proposed in paragraph 8 thereof, may not be taken. The petitioners have also challenged the vires of section 16(2)(c) of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’, for short). 2. Having heard learned advo...