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Tag: 101st Constitutional Amendment Act

GST ArticleSupreme Court

SLP challenging provisions of 101st Constitutional Amendment Act dismissed

byCA Bimal Jain06/09/202406/09/2024

The Hon’ble Supreme Court in the case of Amit Pandey dismissed the special leave petition filed and upheld the order passed by the Hon’ble Patna High Court in the case of Amit Pandey v. Union of India

GST ArticleHigh Court

PIL challenging provisions of 101st Constitutional Amendment Act relating to GST dismissed

byCA Bimal Jain19/04/202419/04/2024

The Hon’ble Patna High Court dismissed the PIL filed in the case of Amit Pandey wherein Section 2, 9, 12 and 18 of the 101st Constitutional Amendment Act relating to GST were challenged on the ground that the said provisions were violative of the basic structure of the Constitution.

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