Section 16(2)(c) of CGST Act and rule 36(4) of CGST Rules are constitutionally valid: Madras HC

Baby Marine (Eastern) Exports Vs Union of India (Madras High Court) Madras High Court held that provisions of section 16(2)(c) of the Central Goods and Services Tax Act, 2017 read with rule 36(4) of the Central Goods and Services Rules, 2017 are not violative of Article 14 of the Constitution of India. Accordingly, writ petition dismissed. Facts- The present petition is filed under Article 226 of the Constitution of India, to issue a Writ of Declaration, declaring Section 16(2)(c) r/w Rule 36(4) of Goods and Service Tax Act and Rules, 2017 as illegal and unconstitutional to the extent to which...