Nahasshukoor V/s Assistant Commissioner {HIGH COURT OF KERALA}

Nahasshukoor V/s Assistant Commissioner {HIGH COURT OF KERALA} :Date of Order : 03-11-2023 simplified explanation of the rulings by the High Court of Kerala in the case of Nahasshukoor:Case Overview: Assessee: Nahasshukoor, involved in claiming Input Tax Credit (ITC) under the GST regime for the period 2017-18. Issues and Rulings: Constitutional Validity of Section 16(2)(c) and Rule 36(4): Challenge: The constitutional validity of Section 16(2)(c) of the CGST Act, 2017 and Rule 36(4) of the CGST Rules, 2017 was challenged on the grounds of violating...

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