Giyasuddin Molla v. the Asst Commr of Cgst and Central Execise, Budge Budge Div, Kolkata South Commissionerate and Ors.
Case brief
What is this about?
Intra-Court appeal challenging the dismissal of a writ petition questioning the constitutional validity of Section 16(4) of the CGST/WBGST Act. The court affirmed the Division Bench decision upholding the clause's validity and dismissed the appeal.
What did the court decide?
No costs. The appeal and connected application IA No. CAN 1 of 2024 stand dismissed.