https://www.taxtmi.com/caselaws?id=403504 The court is examining the constitutional validity of Section 16(4) of the GST Act, 2017, challenging its arbitrariness and violation of constitutional articles. The retrospective amendments in Rule 61 of the Rules are also contested as unconstitutional. The court has issued notice to the respondents for further proceedings. The judgment emphasizes concerns over retrospective amendments, denial of Input Tax Credit, and the reasonableness of tax payment requirements for return filing under the GST Act. en-us Wed, 27 Jan 2021 00:00:00 +0530 Fri, 21 Mar 2025 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403504 The court is examining the constitutional validity of Section 16(4) of the GST Act, 2017, challenging its arbitrariness and violation of constitutional articles. The retrospective amendments in Rule 61 of the Rules are also contested as unconstitutional. The court has issued notice to the respondents for further proceedings. The judgment emphasizes concerns over retrospective amendments, denial of Input Tax Credit, and the reasonableness of tax payment requirements for return filing under the GST Act. Case-Laws GST Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403504