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    <title>2019 (3) TMI 1822 - MADRAS HIGH COURT</title>
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    <description>The court upheld the constitutionality of the challenged provisions and rules under the CGST Act, 2017. It emphasized the presumption in favor of constitutionality and placed the burden of proof on the petitioners to show any constitutional violations. The court denied interim reliefs sought by the petitioners but allowed the submission and pending status of refund applications until the final disposal of the writ petitions. The writ petitions were scheduled for further hearing on 15-4-2019.</description>
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      <description>The court upheld the constitutionality of the challenged provisions and rules under the CGST Act, 2017. It emphasized the presumption in favor of constitutionality and placed the burden of proof on the petitioners to show any constitutional violations. The court denied interim reliefs sought by the petitioners but allowed the submission and pending status of refund applications until the final disposal of the writ petitions. The writ petitions were scheduled for further hearing on 15-4-2019.</description>
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