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Informative

GST S. 16(2)(c) and Rule 36(4) Not Violative of Article 14: Madras HC dismisses writ petition

Update / Judgement Date

14 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

The Madras High Court dismissed a writ petition challenging GST Section 162C and Rule 364 as violative of Article 14 (equality before law). The petitioner questioned differential treatment under audit and adjudication procedures. The court upheld the provisions, finding no unreasonable classification. The judgment affirms statutory validity and supports government’s discretion in tailoring GST enforcement mechanisms. (Word count: ~100)