https://www.taxtmi.com/caselaws?id=766546 Writ petition dismissed by HC as non-maintainable insofar as it seeks to challenge statutory orders where an alternative appellate remedy exists. The challenge to Rule 36(4) of the CGST Rules was considered and upheld: Rule 36(4) is valid, deriving authority from Section 16 (eligibility for input tax credit) and the general rule-making power under Section 164, not from Section 43A. Section 43A was never brought into force by notification before its omission by the Finance Act, 2022 (effective 01.10.2022), so it cannot serve as a source of rule-making power. en-us Tue, 25 Feb 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766546 Writ petition dismissed by HC as non-maintainable insofar as it seeks to challenge statutory orders where an alternative appellate remedy exists. The challenge to Rule 36(4) of the CGST Rules was considered and upheld: Rule 36(4) is valid, deriving authority from Section 16 (eligibility for input tax credit) and the general rule-making power under Section 164, not from Section 43A. Section 43A was never brought into force by notification before its omission by the Finance Act, 2022 (effective 01.10.2022), so it cannot serve as a source of rule-making power. Case-Laws GST Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766546