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2020 (12) TMI 896 - HC - GSTValidity of Sub-rule (4) of the Rule 36 of the GST Rules - It is argued that the Subrule (4) of the Rule 36 of the Rules speaks to restrict 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 - HELD THAT:- Let Notice be issued to the respondents, returnable on 12.02.2021. The respondents shall be served by email over and above the regular service through the Court. Application disposed off.
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