Rajasthan HC in the case of M/s Gr Infraprojects Limited
Table of Contents
Case Covered:
M/s Gr Infraprojects Limited
Versus
Union of India
Order:
The petitioner herein has sought to challenge 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.
Learned Counsel for the petitioner submits that introduction of sub-rule (4) to Rule 36 is ultra vires to Sections 38(1) and 42(3) of the CGST and RGST Act.
Issue notice to the respondents, returnable within six weeks.
List on 16.09.2020.
Crux:
Hon’ble Rajasthan High Court has issued notice to govt, in case of Rule 36(4), which places a restriction on availment of ITC @10/20% over and above amount reflected in GSTR 2A, despite having valid Tax Invoice.
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