Crack the Code

Court Room Series Court Room Series: IN THE HIGH COURT OF KARNATAKA AT BENGALURU Instakart Services Pvt. Ltd. Versus Union of India Writ Petition No. 4917 of 2021 (T-RES), decided on 9-2-2026 Facts: The petitioner, Instakart Services Private Limited, is engaged in logistics and warehousing services for sellers operating through the e-commerce platform of Flipkart Internet Private Limited. The company challenged the constitutional validity of: Section 16(2)(c) of the CGST/KGST Acts Rule 36(4) of the CGST/KGST Rules. Issues: Constitutional validity of Whether Section 16(2)(c) CGST/KGST Act and Rule 36(4) are violative of Article 14(Equality), Article 19 (1) (g) (Freedom of Trade), Article 265 (No tax except au...