https://www.taxtmi.com/caselaws?id=754826 A constitutional challenge to the GST input-tax condition in Section 16(4) read with Rule 61(5) was rejected because the provision had already been upheld by other High Courts applying Supreme Court principles on comparable taxation schemes. With that challenge failing, the court did not examine the merits of the writ against the show cause notice and treated the existence of an effective statutory remedy under the GST enactments as a reason not to entertain the writ petition. en-us Mon, 22 Apr 2024 00:00:00 +0530 Wed, 07 May 2025 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754826 A constitutional challenge to the GST input-tax condition in Section 16(4) read with Rule 61(5) was rejected because the provision had already been upheld by other High Courts applying Supreme Court principles on comparable taxation schemes. With that challenge failing, the court did not examine the merits of the writ against the show cause notice and treated the existence of an effective statutory remedy under the GST enactments as a reason not to entertain the writ petition. Case-Laws GST Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754826