Gauhati HC upholds constitutional validity of rule 36(4) of the CGST Rules

High Tech Ecogreen Contractors LLP Vs Joint Director (Gauhati High court)

Gauhati High Court held that sub-rule (4) of Rule 36 of the Central Goods and Services Tax Rules [CGST Rules] is constitutionally valid. Thus, writ challenging validity of the same is liable to be dismissed as being devoid of any merits.

Facts- The petitioner is a registered assessee under the CGST Act and Assam Goods and Service Tax Act, 2017 engaged in the business of rendering works contract service.

A show-cause notice dated 23.12.2021 was issued to the petitioner mainly all

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