Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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The HC dismissed the petition challenging the constitutional validity of Section 16(2)(c) and Rule 36(4) of the GST Act and Rules, 2017. The court relied on prior Division Bench decisions of the Kerala HC and Madras HC, which upheld these provisions. The Kerala HC held that the conditions imposed on purchasing dealers to avail benefits are not discriminatory under Article 14 but are legitimate regulatory requirements. Similarly, the Madras HC upheld Rule 36(4) as constitutionally valid. Given these authoritative precedents, the court found no grounds to interfere and dismissed the petition, affirming the validity of the contested statutory provisions.
The HC dismissed the petition challenging the constitutional validity of Section 16(2)(c) and Rule 36(4) of the GST Act and Rules, 2017. The court relied on prior Division Bench decisions of the Kerala HC and Madras HC, which upheld these provisions. The Kerala HC held that the conditions imposed on purchasing dealers to avail benefits are not discriminatory under Article 14 but are legitimate regulatory requirements. Similarly, the Madras HC upheld Rule 36(4) as constitutionally valid. Given these authoritative precedents, the court found no grounds to interfere and dismissed the petition, affirming the validity of the contested statutory provisions.
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