Writ petitioner challenged vires of section 16(2)(c) of C.G.S.T. Act, 2017.
Section 16 of the CGST Act —Input Tax Credit – The petitioners challenged the vires of section 16(2)(c) of the Act. The counsels submitted that they have no difficulty in going before the regular Bench. The writ petitions are to be decided on affidavits. They can be conveniently heard by regular Bench. This Bench has only one hour in the week to deal with specially assigned writ petitions. The reason for special assignment does not exist anymore.
Held that:- The Hon’ble High Court released the writ petitions from the list, for being listed before regular Bench, on liberty to mention to petitioners when affidavits are complete.