L & T Geostructure LLP Vs Union of India
Date: May 8, 2025
Subject Matter
Rule 36(4) and its restrictions are valid and consistent with the legislative intent
Summary
In the presented case law, the petitioner challenged the validity of Rule 36(4) of both the Central Goods and Services Tax (CGST) Rules, 2017 and Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017, essentially arguing that the rule imposes undue r…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In these Writ Petitions, the Petitioner has challenged the vires of Rule 36(4) of both Central Goods and Services Tax (CGST) Rules, 2017 (hereinafter referred to as ‘CGST Rules’) and Tamil Nadu Goods and Services Tax (TNGST) Rules, 2017 (hereinafter referred to as ‘TNGST Rules’). Rule 36(4) of the respective GST Rules read iden…