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Rule 36(4) CGST/TNGST Restrictions Not Violative of Article 14: Madras HC
Case Law Details
- Case Name
- T Geostructure LLP Vs Union of India (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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L & T Geostructure LLP Vs Union of India (Madras High Court)
Madras High Court held that restrictions imposed under Rule 36(4) of the Central Goods and Services Tax (CGST) Rules, 2017 and Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017 is not violative of Article 14 of the Constitution of India. Accordingly, writ petition dismissed.
Facts- In these Writ Petitions, the Petitioner has challenged the vires of Rule 36(4) of both Central Goods and Services Tax (CGST) Rules, 2017 and Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017.
Conclusion- Restrictions imposed un...
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