Case LawCivil Writ Jurisdiction Case No. 9108 of 2021
Gobinda Construction Vs Union of India
- Court:
- High Court
- Bench:
- Patna
- Date:
- September 7, 2023
- Type:
- Writ Petition
- Members:
- Chakradhari Sharan Singh, Madhuresh Prasad
Subject
Section 16(4) is valid and not violative of the Constitution
Input Tax Credit
Summary
The case involves Gobinda Construction, a regular taxpayer, who filed timely returns but filed GSTR-3B for February 2019 and March 2019 after the prescribed time period. The Revenue Department issued a Show Cause Notice, alleging that the taxpayer wr…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT Common challenge in the present batch of writ applications filed under Article 226 of the Constitution of India the petitioners is to the constitutional validity of Section 16(4) of the Central Goods and Services Tax Act (‘CGST Act’ in short) and Section 16(4) of the Bihar Goods and Services Tax Act, 2017 (‘BGST Act’ in sh…