‘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
“Fiscal legislation having uniform application to all registered persons, cannot be said to be violative of Article 19(1)(g) of the Constitution and the question of such statutory provision being violative of Article 302 of the Constitution and in teeth of Article 13 of the Constitution of India does not arise at all.”