Request Case No. 36 of 2021 stands allowed. In the context of the time extension having been granted to the already constituted Arbitral Tribunal, Request Case No. 78 of 2022 stands rejected.

For the reasons noted above, we are of the considered opinion that sub-section (4) of Section 16 of the CGST/ BGST Act are constitutionally valid and are not violative of Articles 19(1)(g) and Article 300-A of the Constitution of India. The said provision is not inconsistent with or in derogation of any Patna High Court CWJC No. 9108 of 2021 dt.08-09-2023 74/74 of the fundamental right guaranteed under the Constitution of India.

For the reasons noted above, we are of the considered opinion that sub-section (4) of Section 16 of the CGST/ BGST Act are constitutionally valid and are not violative of Articles 19(1)(g) and Article 300-A of the Constitution of India. The said provision is not inconsistent with or in derogation of any Patna High Court CWJC No. 9108 of 2021 dt.08-09-2023 74/74 of the fundamental right guaranteed under the Constitution of India.

We accordingly do not find any merit in these writ applications, which are accordingly dismissed.

The said submission is not at all tenable in view of the clear language used in Section 16 of the Act. The concession of ITC under sub-section (1) of Section 16 of the CGST/ BGST Act is dependent upon the fulfillment of requisite conditions laid down under various provisions including sub-section (4) thereof. 37. For the reasons noted above, we are of the considered opinion that sub-section (4) of Section 16 of the CGST/ BGST Act are constitutionally valid and are not violative of Articles 19(1)(g) and Article 300-A of the Constitution of India.