Validity of Section 16(2)(c) and 16(4) of CGST Act determined in a recent Kerala HC Judgement

Affluence Advisory , Last updated: 12 June 2024  
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M/S M.TRADE LINKS 9 Ors. v. Union of India Ors. [WP (C) No. 31559 of 2019] The Honble Kerala High Court in this judgment has clubbed multiple writ petitions dealing with the same matter, i.e., challenging Section 16(2)(c) and Section 16(4) of the CGST Act, 2017. In this case, the HC has disc

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