[dated 02.08.2024, in Shree Balaji Engineering Services v. Union of India, from R/Special civil application no. 11281 of 2024] Inter alia, the petitioner had challenged the vires of section 16(2)(c) of the CGST Act. Citing the decision of the Hon’ble Apex Court in Assistant Commissioner of State Tax v. M/s. Commercial Steel Ltd. in Civil Appeal No.5121 […]

A writ petition can be entertained under exceptional circumstances like: (i) breach of fundamental rights; (ii) violation of principles of natural justice; (iii) excess of jurisdiction; and (iv) challenge to the vires of the statute or delegated legislation.