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2023 (6) TMI 682 - HC - GSTInterpretation of statute - Constitutional Validity of Section 16(4) of the CGST Act - appealable order or not - HELD THAT:- This writ petition is being entertained on condition of making payment of 10% of the disputed tax amount of Rs.2,26,74,585/- within two weeks from date. If such payment is made within the time stipulated herein, no coercive action for recovery of the demand arising out of the impugned order in original shall be taken by the respondents. In case of failure to make payment within the time stipulated herein, this interim order will not have any force. It is recorded that though the petitioners have made prayer challenging the Constitutional validity of Section 16(4) of the aforesaid Act and the relevant Rules but have not pressed for the same. List this matter for final hearing in the monthly list of August, 2023.
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