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The petitioner is challenging the constitutional validity under section 16 (2) (c) of the Goods and Service Tax Act, 2017

Constitutional Validity — Section 16 of the CGST Act, 2017—The petitioner challenged the constitutional validity under section 16 (2) (c) of the Act, 2017 and therefore, the petitioner has bye-passed the statutory remedy against the order dated 12.3.2020 passed by the respondent as provided under Section 107 of the Act. The Court observed that in view the Apex Court in the case of Assistant Collector of Central Excise, Chandan Nagar West vs. Dunlop India Ltd. and others; 1985 SCC (1) 260 no case is made out to grant interim relief.
Held that:- The Hon’ble High Court issued notice and granted six weeks time to the respondents to file counter affidavit and granted two weeks time thereafter to the petitioner to file rejoinder affidavit, if any.—Rameshwar Lal Foods Pvt. Ltd. Thru Amit Agarwal Director Vs. State of U.P. Sachivalaya Thru Addl. Chief Secy And Another [2020] 26 TAXLOK.COM 075 (Allahabad)