Constitutional Validity of GST Section 17(5)(c) & (d) Challenged: Chhattisgarh HC dismisses J.K. Lakshmi Cement’s Petition

The Chhattisgarh High Court dismissed a petition challenging the constitutional validity of Section 175C(d) of the GST Act. The petition was filed by J.K. Lakshmi Cements, which argued that the provision was unconstitutional. The court upheld the validity of the section, stating that it was within the legislative competence of the government to enact such provisions. The ruling reinforces the legal framework of the GST Act and the government’s authority to implement tax laws. The dismissal of the petition underscores the judiciary’s role in upholding the constitutionality of tax legislation and ensuring compliance with statutory provisions.