Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court

The Calcutta High Court ruled that regulatory measures under GST laws are necessary to prevent tax evasion, even if they might seem restrictive to businesses. The Court held that these regulatory measures do not violate the fundamental right to trade under Article 19(g) of the Constitution. The judgment reinforces the importance of anti-evasion measures in the GST framework, stressing that tax compliance is essential for maintaining the financial health of the nation. The Court’s ruling highlights the need to balance the protection of business rights with the government’s duty to curb tax evasion.