After Delhi & Gujarat, P&H hears writ challenging Rule 36 restricting credit availment, issues notice

P&H HC issues notice on a writ challenging sub-rule (4) of Rule 36 of the CGST Rules for being directory and not a mandatory requirement; Rule 36(4) restricts a taxpayer from availing credit available in GSTR Form 3B in respect of invoices or debit notes not uploaded by the vendor/suppliers; Takes note of the Petitioner’s contentions that ITC is a vested right and the procedural law prescribed by the Rules cannot override the benefit envisaged by the substantive law pre...