Section 16 of the CGST Act, 2017 —– Input Tax Credit ––--The petitioner challenged the validity of notice dated 12.3.2020 issued by the Superintendent (Preventive), CGST, as well as, constitutional validity of Section 16(2)(c) of the Act, 2017 and Rule 86A of the Rules. The counsel for respondents submitted that during pendency of this petition, the demand of tax raised by the respondents vide impugned notice has been satisfied and after deposit of the said tax, respondent No.3 has withdrawn the notice, therefore, now no cause survives to continue with this petition. The court observed that so far as constitutional validity of Section 16(2)(c) and Rule 86A is concerned, same is already under challenge before other High Courts.

Held that:-The Hon’ble High Court disposed the petition as no cause survives now.