2023 (1) TMI 1479 - HC - GST

Vires of Section 16(2)(c) of the Central Goods and Services Tax Act 2017 - HELD THAT - As the validity of a Central Statute is under challenge let notice be issued to Attorney General of India as well. Adjourned to March 27 2023.

Summary

The Allahabad High Court, through Chief Justice Rajesh Bindal and Judge J.J. Munir, addressed a petition challenging the vires of Section 16(2)(c) of the Central Goods and Services Tax Act, 2017. The petition, represented by Senior Advocate V.K. Upadhya, contests the constitutional validity of this provision, which is simultaneously under scrutiny before nine other High Courts. Recognizing the significance of the challenge to a Central Statute, the Court ordered issuance of notice to the Attorney General of India. Respondents were granted time to file counter affidavits, and further proceedings pursuant to the notice dated October 20, 2022, were stayed until the next hearing scheduled for March 27, 2023.