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VOL. 10, ISSUE 4 (2024)
Section 16(4) of the Indian CGST act, 2017 under the scanner: A constitutional analysis
Authors
Manish Khurana
Abstract
This article critically examines the
constitutional validity of Section 16(4) of the Indian Central Goods and
Services Tax (CGST) Act, 2017, which imposes a time limit for availing input
tax credit (ITC). The provision has sparked considerable debate regarding its
compliance with fundamental rights enshrined in the Constitution of India,
specifically Articles 14, 19(1)(g), and 265. Through an in-depth analysis of
legal principles, judicial precedents, and comparative international practices,
this article argues that Section 16(4) potentially infringes on taxpayers'
rights to equality and freedom of trade. It also explores the provision's
alignment with the principles of tax equity and fairness. The study concludes
by proposing recommendations for legal reforms to ensure the GST framework
upholds constitutional mandates while achieving its economic objectives.
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Pages:66-69
How to cite this article:
Manish Khurana "Section 16(4) of the Indian CGST act, 2017 under the scanner: A constitutional analysis". International Journal of Law, Vol 10, Issue 4, 2024, Pages 66-69
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