A user has received a demand notice under Section 16(4) of the GST Act for the financial year 2018-19, amounting to Rs. 3,53,000. They are seeking remedies for this demand. However, recent High Court decisions have upheld the constitutional validity of Section 16(4), suggesting limited recourse is currently available.
09 January 2024
If notice is issued under section 16(4) there is no remedy as of now in view of some High Courts decisions recently in favor of section 16(4) and its constitutional validity.