Section 16(2)(c) of the CGST Act and Rule 36(4)(c) of the CGST Rules are constitutionally valid

Last updated: 13 January 2024
Quick Summary
The Kerala High Court has confirmed the constitutional validity of Section 16(2)(c) of the CGST Act and Rule 36(4) of the CGST Rules. The court ruled that tax legislation should only be interfered with if proven to be manifestly unconstitutional and arbitrary. In this case, the provisions were found not to be arbitrary, leading to the dismissal of the appeal.

Court :
Kerala High Court

Brief :
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 unconstitutional and arbitrary.

Citation :
WA NO. 1853 OF 2023 dated November 3, 2023

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Broadcasts
  • Daily E-Newsletter
  • Unlimited Judgements Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.

 

Bimal Jain
Published in GST
Views : 252
Share Report Abuse
Comments


Recent Judgments :

  1. Assessee entitled to fresh opportunity of hearing where adjudicating authority ignored reply filed to DRC-01A intimation
  2. IGST Paid Under a Wrong Head to be Adjusted Against CGST/SGST Liability Before Any Recovery of Tax Interest or Penalty
  3. Typographical Error in the SCN Cannot Be a Shield for the Assessee Who Participated in the Proceedings Without Raising Any Objection
  4. Penalty on partners under Section 122(1A) of the CGST Act upheld where complicity in fake invoicing and hawala-linked ITC fraud stands established
  5. Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases
  6. SC : Extended Limitation Cannot Be Invoked Where Department Was Aware of Valuation Facts
  7. SC : Selling Shares While in Possession of UPSI Constitutes Insider Trading Even if No Profit Is Made
  8. SC : Laser Imagers Compatible with Machines Under Different Tariff Headings Classifiable Under CTH 9033
  9. Education Consultancy Services to Foreign Universities Not Intermediary Services; Refund of IGST on Export of Services Allowed
  10. Penalty Cannot Be Confirmed Beyond What is Specified in Statutory Form GST DRC-01

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Arun BoradArun BoradPro Member Sapan Kumar NayakSapan Kumar NayakPro Member atul kumar soniatul kumar soniPro Member deepakdeepakPro Member Srijan AgarwalSrijan Agarwal
Subscribe to Pro
Join an elite circle of professionals

Browse by Category