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GOBINDA CONSTRUCTION vs. UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

CHAKRADHARI SHARAN SINGH
MADHURESH PRASAD
Pet. Counsel
D.v. Pathy
Res. Counsel
K.n. Singh

Petitioner / Applicant

GOBINDA CONSTRUCTION
Respondent UNION OF INDIA & OTHERS
Court Patna High Court
State

Bihar

Date Sep 8, 2023
Order No.

Civil Writ Jurisdiction Case No. 9108 of 2021 and Other

Citation

2023(9) TAXREPLY 7928
Original Order
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ORDER

C.A.V. JUDGMENT (PER: HONOURABLE MR. JUSTICE CHAKRADHARI SHARAN SINGH) Common challenge in the present batch of writ applications filed under Article 226 of the Constitution of India the petitioners is to the constitutional validity of Section 16(4) of the Central Goods and Services Tax Act (‘CGST Act’ in short) and Section 16(4) of the Bihar Goods and Services Tax Act, 2017 (‘BGST Act’ in short) which deny entitlement of Input Tax Credit (ITC) in respect of any invoice or debit note for supply of goods or services or both after due date of furnishing of returns under the respective Sections 39 of the said Acts, for the month of September following the end of financial year to which such invoice or invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier; same being violative of Articles 14 and 300A of the Constitution of India. 2. Alternatively, the petitioners are seeking a declaration that t....

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