https://www.taxtmi.com/caselaws?id=781030 The Brick Kiln regulatory framework was interpreted to cover dealers as well as manufacturers, because Rule 3 prohibits unlicensed manufacture, sale, storage, and possession of bricks for sale. The Deputy Commissioners, as designated Licensing Authorities, were held competent to issue and enforce regulatory directions, including inspection and seizure powers. GST registration was treated as a separate fiscal compliance measure and not a substitute for the trade licence required under the special statute. The article also notes that the statutory appellate remedy should ordinarily be exhausted before writ intervention, and that the licensing regime is a reasonable regulatory restriction under Article 19(6) rather than an unconstitutional restraint on trade. en-us Tue, 04 Nov 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781030 The Brick Kiln regulatory framework was interpreted to cover dealers as well as manufacturers, because Rule 3 prohibits unlicensed manufacture, sale, storage, and possession of bricks for sale. The Deputy Commissioners, as designated Licensing Authorities, were held competent to issue and enforce regulatory directions, including inspection and seizure powers. GST registration was treated as a separate fiscal compliance measure and not a substitute for the trade licence required under the special statute. The article also notes that the statutory appellate remedy should ordinarily be exhausted before writ intervention, and that the licensing regime is a reasonable regulatory restriction under Article 19(6) rather than an unconstitutional restraint on trade. Case-Laws Indian Laws Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781030