2022 (3) TMI 395 - HC - GST

Constitutional validity of Section 16(2)(c) of Central Goods and Service Tax Act, 2017 and Rule 86A of the Central Goods and Service Tax Rules, 2017 - validity of SCN - HELD THAT - This petition so far as to relates to challenge to validity of notice (Annexure P/3) has rendered infructuous. So far as constitutional validity of Section 16(2)(c) of Central Goods and Service Tax Act, 2017 and Rule 86A of the Central Goods and Service Tax Rules, 2017 is concerned, same is already under challenge before other High Courts. In view of the aforesaid, no cause survives now - Petition disposed off.

Summary

The High Court of Madhya Pradesh heard a petition challenging a notice issued by the CGST Central Excise. The tax demand raised in the notice was satisfied by a respondent, leading to the withdrawal of the notice. The petition challenging the notice was rendered infructuous. The constitutional validity of certain sections of the Central Goods and Service Tax Act and Rules was already under challenge in other High Courts. The petition was disposed of accordingly.