https://www.taxtmi.com/caselaws?id=776603 The HC upheld the constitutional validity of Section 16(2)(c) and Rule 36(4) of the GST Act and Rules, dismissing challenges alleging discrimination against purchasing dealers. The Kerala HC held that conditions for availing benefits under these provisions do not violate Article 14, as they prescribe permissible conditions rather than discriminatory treatment. The Madras HC similarly upheld Rule 36(4), dismissing the writ petition. Given these precedents, the petition was dismissed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776603 The HC upheld the constitutional validity of Section 16(2)(c) and Rule 36(4) of the GST Act and Rules, dismissing challenges alleging discrimination against purchasing dealers. The Kerala HC held that conditions for availing benefits under these provisions do not violate Article 14, as they prescribe permissible conditions rather than discriminatory treatment. The Madras HC similarly upheld Rule 36(4), dismissing the writ petition. Given these precedents, the petition was dismissed. Case-Laws GST Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776603