https://www.scconline.com/blog/post/2023/09/19/patna-hc-upholds-constitutionality-of-section164-cgst-act-and-bgst-act-legal-news/
‘Not violative of Articles 19(1)(g), 300-A of Constitution’; Patna High Court upholds constitutionality of Section 16(4) of CGST Act, 2017 and BGST Act, 2017