GST ArticleHigh Court

Constitutional validity of Section 16(4) of the CGST Act challenged

The Hon’ble Calcutta High Court in M/s. Jyote Motors Bengal Pvt. Ltd. v. Additional Director, DGGI directed the Jyote Motors Bengal Pvt. Ltd to deposit 10 per cent of disputed tax amount within 2 weeks so that, the court can entertain the writ, also directed the Revenue Department not to take any coercive action if the payment is made within the stipulated time period.