GST Daily – 93 HC upheld the constitutional validity of Section 16(4) of CGST Act

THE Hon’ble PATNA HIGH COURT in the case of GOBINDA CONSTRUCTION V/s UNION OF INDIA ,decided on 8-9-2023

👉 Issue

✔️ Is Section 16 (4) of CGST Act is constitutionally valid and not violative of Articles 19(1)(g) and Article 300-A of Constitution of India?

👉 Hon’ble High Court Judgement

✔️ Section 16(4) of the CGSTAct are constitutionally valid and are not violative of Articles 19(1)(g) and Article 300-A of the Constitution of India. The said provision is not inconsistent with or in derogation of any of the fundamental rights guaranteed under the Constitution of India.

👉 Note:- 

Recently in the case of THIRUMALAKONDA PLYWOODS ANDHRA PRADESH High Court have already delivered same type of judgement