Supreme Court issues Notice in SLP challenging the constitutional validity of Section 16(4) of the CGST Act

Last updated: 05 January 2024
Quick Summary
The Supreme Court of India has issued a notice in a Special Leave Petition concerning the constitutional validity of Section 16(4) of the CGST Act. This section denies Input Tax Credit (ITC) if an invoice or debit note is issued after the due date for furnishing returns. The Patna High Court had previously upheld this provision, but the Supreme Court will now consider the challenge. The case is listed for further hearing on February 5, 2024.

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

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Bimal Jain
Published in GST
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