https://www.taxtmi.com/caselaws?id=761670 The Karnataka HC disposed of a petition challenging the constitutional validity of Section 16(4) of the CGST and KGST Act, 2017 on grounds of violating Articles 14, 19(1)(g) and 300A. The court followed its earlier decision in M/s. Sadhana Enviro Engineering Services case, noting that Section 16(5) amendment addressed the issues. The petition was allowed and parties were directed to approach the original authority for implementation of amended provisions with reasonable opportunity for hearing in accordance with law. en-us Mon, 30 Sep 2024 00:00:00 +0530 Fri, 04 Jul 2025 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761670 The Karnataka HC disposed of a petition challenging the constitutional validity of Section 16(4) of the CGST and KGST Act, 2017 on grounds of violating Articles 14, 19(1)(g) and 300A. The court followed its earlier decision in M/s. Sadhana Enviro Engineering Services case, noting that Section 16(5) amendment addressed the issues. The petition was allowed and parties were directed to approach the original authority for implementation of amended provisions with reasonable opportunity for hearing in accordance with law. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761670