https://www.taxtmi.com/caselaws?id=771704 Rule 36(4) of the CGST Rules and the Tamil Nadu GST Rules, which restricted availment of input tax credit where the supplier had not furnished outward supply details, was upheld as a valid regulatory measure within the GST scheme. The Madras HC held that input tax credit is subject to statutory conditions and restrictions under Section 16, read with the matching and return-filing framework in Section 37 and the rule-making power in Section 164. The restriction was aimed at preventing bogus credit, circular trading and revenue leakage, and was neither arbitrary nor unconstitutional. The challenge under Article 14 failed, and the rule was held intra vires for the period in question. en-us Fri, 09 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771704 Rule 36(4) of the CGST Rules and the Tamil Nadu GST Rules, which restricted availment of input tax credit where the supplier had not furnished outward supply details, was upheld as a valid regulatory measure within the GST scheme. The Madras HC held that input tax credit is subject to statutory conditions and restrictions under Section 16, read with the matching and return-filing framework in Section 37 and the rule-making power in Section 164. The restriction was aimed at preventing bogus credit, circular trading and revenue leakage, and was neither arbitrary nor unconstitutional. The challenge under Article 14 failed, and the rule was held intra vires for the period in question. Case-Laws GST Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771704