Hearing concludes before Madras HC in writ challenging constitutional-validity of GST refund-provisions in section 54 (3)

Madras HC concludes hearing after marathon arguments lasting over 12 days (i.e. August 17th to 28th August) on constitutional validity of proviso to Section 54(3) of CGST and TNGST Act; Revenue submits that goods and services form distinct class and legislature has wide latitude in matters of taxation in terms of granting of refunds and can pick and choose whom they can or cannot grant refund; Counsel for Petitioner Mr. Sujit Ghosh rebuts the said plea sta...