CASE LAWS
| Authority | Particulars | One Liner | Details |
| Karnataka High Court | TONBO IMAGING INDIA PVT LTD Versus Union
Of India [WRIT PETITION NO. 13185 OF 2020 decided on 16/02/2023] |
Rule 89(4C) CGST Rules, 2017 as amended vide Para 8 of the Notification No.16/2020-Central Tax dated 23.03.2020 is declared ultra vires the provisions of the CGST Act, 2017 and the IGST Act, 2017 as also violative of Articles 14 and 19 of the Constitution of India. | Order |