https://www.taxtmi.com/caselaws?id=458298 The Karnataka HC disposed of a petition challenging the constitutional validity of section 16(4) of CGST/SGST Act 2017 regarding blocking of credit balance. Following amendment inserting section 16(5) to the CGST/KGST Act, the court relegated parties to the original authority for implementation. The respondents were directed to implement amended provisions under section 118 of Finance (No.2) Act 2024, provide reasonable opportunity to petitioner, conduct hearing, and proceed according to law within one month of receiving the order. en-us Tue, 03 Sep 2024 00:00:00 +0530 Tue, 08 Jul 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458298 The Karnataka HC disposed of a petition challenging the constitutional validity of section 16(4) of CGST/SGST Act 2017 regarding blocking of credit balance. Following amendment inserting section 16(5) to the CGST/KGST Act, the court relegated parties to the original authority for implementation. The respondents were directed to implement amended provisions under section 118 of Finance (No.2) Act 2024, provide reasonable opportunity to petitioner, conduct hearing, and proceed according to law within one month of receiving the order. Case-Laws GST Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458298