TaxTMI 
TaxTMI 
TaxTMI 
The Hon’ble Supreme Court of India heard the case ofMRITYUNJAY KUMAR VERSUS THE UNION OF INDIA & ORS. [2024 (1) TMI 288 - SC ORDER],whereinthe Hon’ble Supreme Court vide order dated January 3, 2024, issued notice in Special Leave Petition filed against the judgement of the Hon’ble Patna High Court in the case of GOBINDA CONSTRUCTION, MRITYUNJAY KUMAR VERSUS UNION OF INDIA, STATE OF BIHAR, PRINCIPAL CHIEF COMMISSIONER OF CGST AND CENTRAL EXCISE, PATNA, PRINCIPAL COMMISSIONER PATNA 1, CGST AND CENTRAL EXCISE, PATNA ADDL. COMMISSIONER OF STATE TAX (APPEAL) , PATNA, ASST. COMMISSIONER OF STATE TAX, PATNA [2023 (9) TMI 902 - PATNA HIGH COURT], wherein the Hon’ble Patna High upheld the constitutional validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) / the Bihar Goods and Services Tax Act, 2017 (“the BGST Act”). Section 16(4) of the CGST Act / the BGST Act states that, Input Tax Credit would be denied in cases where any invoice or debit note is issued after the due date of furnishing returns.
The matter has been listed for further hearing on February 05, 2024.
Author can be reached at [email protected])