Bharti Airtel approaches Delhi HC challenging ITC restriction placed under Rule 36(4)

Delhi HC issues notice in writ filed by Bharati Airtel challenging Rule 36(4) of the CGST Rules which places restriction to avail credit w.r.t. unreported invoices to the tune of 10% of eligible credit available in respect of invoices/debit notes for which details have been uploaded by respective suppliers; Challenging the correctness and legality of Section 16(2)(c), second proviso to Section 16(2)(d), proviso to Section 16(4) and Section 43A(6) of CGST A...