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Petitioner challenges validity of sub-rule (4) to Rule 36.

Rule 36 of the CGST Rules, 2017---The petitioner has challenged the notification dated 09.10.2019 under Annexure-4, issued by the Ministry of Finance, Government of India introducing sub-rule (4) to Rule 36. The petitioner submitted that introduction of sub-rule (4) to Rule 36 is ultra vires to Section 38(1) and 42(3) of the Act.
Held that--The Hon'ble High Court issued notice to the respondents, returnable within six weeks. List on 16.09.2020.—Gr Infraprojects Limited Vs. Union of India [2020] 27 TAXLOK.COM 001 (Rajasthan)