Matter relates to the constitutional validity of Section 43A(4) of CGST along with Rule 36(4) of the CGST Rules
Section 43 of the CGST Act —Input Tax Credit – The petitioners challenged the constitutional validity and vires of Section 23A(4)of the Act, 2017 and Section 43A(4) of the Act, 2017 along with Rule 36(4) of the Rules, 2017, direction for affidavits is given.
Held that:- The Hon’ble High Court directed that the affidavit-in-opposition be filed by four weeks, reply thereto, if any, two weeks thereafter.
Matter relates to the constitutional validity of Section 43A(4) of CGST along with Rule 36(4) of the CGST Rules
Section 43 of the CGST Act —Input Tax Credit – The petitioners challenged the constitutional validity and vires of Section 23A(4)of the Act, 2017 and Section 43A(4) of the Act, 2017 along with Rule 36(4) of the Rules, 2017, direction for affidavits is given.
Held that:- The Hon’ble High Court directed that the affidavit-in-opposition be filed by four weeks, reply thereto, if any, two weeks thereafter.