Krishna Chemicals Vs Union of India
Date: February 17, 2025
Subject Matter
Constitutional Validity of Section 16(2)(c) of CGST Act Upheld; Challenge to Show-Cause Notice Dismissed
Summary
The High Court dismissed the petition challenging a show-cause notice and the constitutional validity of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017. The Court found no grounds to interfere, noting that the validity of the said s…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT Petitioner has filed this present petition under Article 226 of the Constitution of India challenging the show-cause notice dated 31.12.2024 issued by the Additional Commissioner, CGST & Central Excise/respondent No. 2. Petitioner is also challenging the constitutional validity of Section 16(2)(c) of the Central Goods and Services Ta…