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Informative

Rule 36(4) Of CGST Rules Is Constitutionally Valid, Does Not Derive Power From Section 43A: Gauhati High Court

Update / Judgement Date

03 Mar 2025

Source

Live Law

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Gauhati High Court ruled that Rule 36(4) of the CGST Rules is constitutionally valid and does not derive power from Section 43A. This decision clarifies the legal basis of GST rules. It underscores the importance of constitutional validity. This ruling reflects the court's interpretation of GST legislation. It emphasizes the need for clear legal foundations. The High Court's ruling aims to ensure legal certainty in GST implementation.