https://www.taxtmi.com/caselaws?id=446262 Kerala HC dismissed appeals challenging constitutional validity of Section 16(2)(c) CGST Act and Rule 36(4) CGST Rules regarding input tax credit (ITC) requirements. Court held ITC is a statutory benefit/concession, not a right, subject to prescribed conditions including production of tax invoices. Appellants failed to produce required tax invoices despite opportunities and did not attend personal hearings. Court ruled tax legislation requires judicial restraint unless manifestly unjust or glaringly unconstitutional. The provisions were found non-discriminatory and constitutionally valid as they merely prescribe reasonable conditions for availing ITC benefits. en-us Fri, 03 Nov 2023 00:00:00 +0530 Tue, 15 Jul 2025 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446262 Kerala HC dismissed appeals challenging constitutional validity of Section 16(2)(c) CGST Act and Rule 36(4) CGST Rules regarding input tax credit (ITC) requirements. Court held ITC is a statutory benefit/concession, not a right, subject to prescribed conditions including production of tax invoices. Appellants failed to produce required tax invoices despite opportunities and did not attend personal hearings. Court ruled tax legislation requires judicial restraint unless manifestly unjust or glaringly unconstitutional. The provisions were found non-discriminatory and constitutionally valid as they merely prescribe reasonable conditions for availing ITC benefits. Case-Laws GST Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446262