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    <title>2024 (2) TMI 712 - ORISSA HIGH COURT</title>
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    <description>HC examined constitutional challenge to OGST/CGST Act&#039;s Section 16(2)(c) regarding input tax credit. Petitioner contested tax demand for 2017-2018 periods, challenging provisions as potentially unjust. Court issued notice to revenue authorities, mandated 20% tax deposit as interim measure, and scheduled further hearing to assess statutory interpretation and potential violation of constitutional principles.</description>
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      <description>HC examined constitutional challenge to OGST/CGST Act&#039;s Section 16(2)(c) regarding input tax credit. Petitioner contested tax demand for 2017-2018 periods, challenging provisions as potentially unjust. Court issued notice to revenue authorities, mandated 20% tax deposit as interim measure, and scheduled further hearing to assess statutory interpretation and potential violation of constitutional principles.</description>
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