Giyasuddin Molla v. The Assistant Commissioner Of Central Goods And Services Tax And Central Excise And ORS

WPA 865 OF 2024 24.01.2024 Sl no. 16 Giyasuddin Molla Ct no. 2 - Vs - P.M. The Assistant Commissioner of Central Goods and Services Tax & Central Excise, Budge Budge Division, Kolkata South Commissionerate & Ors.

Mr. Rajarshi Chatterjee, Mr. Govind Jethalia ... for the petitioner Mr. Kaushik Dey, Mr. Ekta Sinha ... for the CGST authority Heard learned advocates appearing for the parties.

By this writ petition petitioner has challenged the constitutional validity of Section 16(4) of the CGST/WBGST Act.

IN view of the recent decision of the Division Bench of this Court in MAT No. 1099 of 2023 dated 13th December, 2023 upholding the constitutional validity of the aforesaid statutory provisions, I do not find any merit in this writ petition being WPA 865 of 2024 and accordingly the same is dismissed.

(Md. Nizamuddin, J.)