CGST Act Section 16(2)(c) and Rule 36(4) are constitutionally valid: Kerala HC

Nahasshukoor Vs Assistant Commissioner (Kerala High Court) The Hon’ble Kerala High Court in the case of Nahasshukoor v. Assistant Commissioner [WA NO. 1853 OF 2023 dated November 3, 2023] dismissed the writ petition and upheld the constitutional validity of Section 16(2)(c) of Central Goods and Services Tax Act, 2017 (“the CGST Act”) and Rule 36(4) of the Central Goods and Service Tax Rules, 2017 (“the CGST Rules”) thereby holding that, the court must show judicial restraint to interfere with tax legislation unless it is shown and proved that such taxing statute is manifestly unconst...