Baby Marine (Eastern) Exports Vs Union of India
Date: August 5, 2025
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): S.M.SUBRAMANIAM, A.D.MARIA CLETE
Subject Matter
Section 16(2)(c) and Rule 36(4) are constitutionally valid
Summary
This judgment addresses a writ petition challenging the validity of certain provisions of the Goods and Services Tax (GST) Act and Rules. The petitioner argued that Section 16(2)(c) of the CGST Act and Rule 36(4) of the CGST Rules are unconstitutiona…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The constitutional validity of the provisions of Section 16(2)(c) and Rule 36(4) of Goods and Service Tax Act and Rules, 2017 is challenged before the Kerala High Court in the case of Nahasshukoor Vs. Assistant Commissioner, State GST Department Alappuzha. The Division Bench of Kerala High Court considered the issues and dismis…