Notice issued in SLP filed against common order of High Court in Gobinda Construction v. Union of India [2023] 154 taxmann.com 311/99 GST 918/77 GSTL 483/10 Centax 196 (Patna) holding that sub-section (4) of section 16 of CGST/BGST Act is constitutionally valid and not violative of article 19(1)(g) and article 300A of Constitution of India – Shanti Motors v. Union of India – [2024] 163 taxmann.com 369 (SC)