SC not inclined to entertain petitions for transfer of cases pending before various High Courts relating to constitutional validity of Section 16(2)(c) of the CGST Act.
Section 16 of the CGST Act, 2017 — Input Tax Credit —The appellant department sought transfer of petitions to this Court. In these Petitions, the constitutional validity of Section 16(2)(c) of the Act, 2017 has been challenged. The court observed that in addition to the aforementioned Writ Petitions, the constitutional validity of Section 16(2)(c) of the Act has been challenged in 34 other writ petitions, which are stated to be pending across nine High Courts in the country. They are not inclined to entertain these transfer petitions, for the reason that various High Courts are already seized of the matters.
Held that—The Hon’ble Supreme Court directed the High Court of M.P., Indore Bench, to dispose of the Writ Petition, within a period of two months’ time.
SC not inclined to entertain petitions for transfer of cases pending before various High Courts relating to constitutional validity of Section 16(2)(c) of the CGST Act.
Section 16 of the CGST Act, 2017 — Input Tax Credit —The appellant department sought transfer of petitions to this Court. In these Petitions, the constitutional validity of Section 16(2)(c) of the Act, 2017 has been challenged. The court observed that in addition to the aforementioned Writ Petitions, the constitutional validity of Section 16(2)(c) of the Act has been challenged in 34 other writ petitions, which are stated to be pending across nine High Courts in the country. They are not inclined to entertain these transfer petitions, for the reason that various High Courts are already seized of the matters.
Held that—The Hon’ble Supreme Court directed the High Court of M.P., Indore Bench, to dispose of the Writ Petition, within a period of two months’ time.