Petition Dismissed Upholding Constitutional Validity of Section 16(2)(c) and Rule 36(4) of GST Act
Case-Laws
GST
The HC dismissed the petition challenging the constitutional validity of Section 16(2)(c) and Rule 36(4) of the GST Act and Rules, 2017. The court relied on prior Division Bench decisions of the Kerala HC and Madras HC, which upheld these provisions. The Kerala HC held that the conditions imposed on purchasing dealers to avail benefits are not discriminatory under Article 14
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