Writ filed against constitutional validity of Section 16(4) of GST Act, 2017

Surat Mercantile Association & 5 Other(S) Vs Union Of India & 2 Other(S) (Gujarat High Court) 1. We have heard Mr. Vinay Shraff, the learned counsel assisted by Mr. Parth Shah, the learned counsel appearing for the writ applicants. 2. The subject matter of challenge in the present writ application is to the constitutional validity of Section 16(4) of the GST Act, 2017 on the ground of being manifestly arbitrary and violative of Articles 14, 19(1)(g) and 300A respectively of the Constitution. 3. The argument canvassed is that the taxpayers cannot be made to suffer by not allowing the IT...