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The subject matter of challenge in the present writ application is to the constitutional validity of Section 16(4) of the GST Act, 2017, the argument is that the taxpayers cannot be made to suffer by not allowing the ITC on account of the failure on the part of the respondents to notify the Forms GSTR - 2 and GSTR - 3 respectively.

Section 16(4) of the CGST Act, 2017 — Input Tax Credit —– Constitutional Validity-- The applicant challenged the constitutional validity of Section 16(4) of the Act, 2017 on the ground of being manifestly arbitrary and violative of Articles 14, 19(1)(g) and 300A respectively of the Constitution. The applicant submitted that the taxpayers cannot be made to suffer by not allowing the ITC on account of the failure on the part of the respondents to notify the Forms GSTR - 2 and GSTR - 3 respectively. Further, retrospective amendment in Rule 61(5) and the deletion of Rule 61(6) of the Rules is also unconstitutional being violative of Article 14 of the Constitution. Held that:- The Hon’ble High Court issued notice to the respondents, returnable on 25th March 2021.