https://www.taxtmi.com/caselaws?id=444701 HC held that Rule 36(4) CGST Rules, 2017 is complete in itself and that its first proviso, applicable for February 2020 to August 2020, relaxes the 10% cap on provisional ITC by allowing cumulative computation for that period. The Court ruled that Circular dated 11.11.2019, being contrary to the proviso, remained unenforceable for those months and could not restrict ITC eligibility by reference to suppliers' GSTR-1 filing dates. Finding the revenue's reliance on the Circular and consequent denial/recovery of ITC to be illegal, HC quashed the impugned order and directed refund of the recovered amount with 6% interest to the petitioner. en-us Tue, 05 Sep 2023 00:00:00 +0530 Fri, 12 Dec 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444701 HC held that Rule 36(4) CGST Rules, 2017 is complete in itself and that its first proviso, applicable for February 2020 to August 2020, relaxes the 10% cap on provisional ITC by allowing cumulative computation for that period. The Court ruled that Circular dated 11.11.2019, being contrary to the proviso, remained unenforceable for those months and could not restrict ITC eligibility by reference to suppliers' GSTR-1 filing dates. Finding the revenue's reliance on the Circular and consequent denial/recovery of ITC to be illegal, HC quashed the impugned order and directed refund of the recovered amount with 6% interest to the petitioner. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444701