Jain Brothers Vs Union of India
Date: December 10, 2023
Court: High Court
Bench: Chhattisgarh
Type: Writ Petition
Judge(s)/Member(s): Sanjay K. Agrawal, Radhakishan Agrawal
Subject Matter
Section 16(4) of the CGST Act is not violative of the Constitution
Summary
The case law discusses the constitutional validity of Section 16(4) of the CGST Act and its compliance with Articles 14, 19(1)(g), and 300A of the Constitution of India. It also considers the nature of Input Tax Credit (ITC) as a benefit or concessio…
FULL TEXT OF THE JUDGMENT/ORDER OF CHHATTISGARH HIGH COURT 1. The petitioner herein, which is a proprietorship firm registered under the provisions of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’), seeks to challenge the constitutional validity of Section 16(4) of the CGST Act as violative of Articles 14, 19(1)(g) & 300A of the Constitution of India and f…