Kerala High Court reaffirms the constitutionality of GST Section 16(2)(c) and CGST Rule 36(4) In a recent development, the High Court of Kerala at Ernakulam, in Case No. WA Nos.1853 & 1857/2023, has upheld the constitutional validity of specific provisions … Continue reading Kerala High Court Upholds Constitutional Validity of Section 16(2)(c) and Rule 36(4) of GST