Giyasuddin Molla vs. The Assistant Commissioner Of Central Goods And Services Tax And Central Excise And Ors

Facts

The petitioner, Giyasuddin Molla, has filed a writ petition challenging the constitutional validity of Section 16(4) of the CGST/WBGST Act. The respondent is the Assistant Commissioner of Central Goods and Services Tax & Central Excise, Budge Budge Division, Kolkata South Commissionerate, along with other CGST authorities. The specific tax period and amount in dispute are not recorded in the judgment. The procedural history is limited to the filing of this writ petition.

Held

The Court held that Section 16(4) of the CGST/WBGST Act is constitutionally valid. This decision was reached by following a recent judgment of the Division Bench of the same High Court in MAT No. 1099 of 2023, dated December 13, 2023, which had already upheld the constitutional validity of the said statutory provision. Therefore, the present writ petition, which challenged the same provision, was found to have no merit. The Court did not provide its own independent reasoning but relied on the precedent set by the Division Bench. No specific operative directions were issued beyond dismissing the petition.

Key Issues

1. Whether Section 16(4) of the CGST/WBGST Act is constitutionally valid? The petitioner argued that Section 16(4) of the CGST/WBGST Act is unconstitutional. The revenue, represented by the CGST authority, contended that the said provision is constitutionally valid. The court's decision was based on a prior judgment by a Division Bench of the same High Court.