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Writ applicant challenge the validity of Sub-rule (4) of the Rule 36 of the GST Rules and argued that the rule in question is arbitrary, irrational and therefore, violative of Article 14 of the Constitution.

Section 16 of the CGST Act, 2017- Rule 36(4) of CGST Rules--- Restriction on ITC —– The applicant challenged the validity of Sub-rule (4) of the Rule 36 of the GST Rules on the ground that, the same is violative of Article 14 of the Constitution. The applicant submitted that Rule 36(4) restricts the ITC to a buyer of goods of services on the basis of the details of the outward supply furnished by the supplier of the services of goods or on the basis of the common portal. The Rule puts an onerous and impossible burden on the buyer of the goods and service to ensure that the supplier of goods or services does in fact upload the details of the outward supplier on the common portal. Held that:- The Hon’ble High Court issued Notice to the respondents, returnable on 12.02.2021.
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