Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court of India heard the case of Mrityunjay Kumar v. Union of India [SLP (C) No. 28270 of 2023], wherein the Hon'ble Supreme Court vide order dated January 3, 2024, issued notice in Special Leave Petition filed against the judgement of the Hon'ble Patna High Court
Citation :
CWJC No. 9108 of 2021 dated September 8, 2023
The Hon'ble Supreme Court of India heard the case of Mrityunjay Kumar v. Union of India [SLP (C) No. 28270 of 2023], wherein the Hon'ble Supreme Court vide order dated January 3, 2024, issued notice in Special Leave Petition filed against the judgement of the Hon'ble Patna High Court in the case of Gobinda Construction v. Union of India and Others [CWJC No. 9108 of 2021 dated September 8, 2023], wherein the Hon'ble Patna High upheld the constitutional validity of Section 16(4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") / the Bihar Goods and Services Tax Act, 2017 ("the BGST Act"). Section 16(4) of the CGST Act / the BGST Act states that, Input Tax Credit would be denied in cases where any invoice or debit note is issued after the due date of furnishing returns.
The matter has been listed for further hearing on February 05, 2024.
CAclubindia
