https://www.taxtmi.com/caselaws?id=780455 The HC quashed the impugned order and remitted the matter to the second respondent for fresh adjudication after issuing due notice to the petitioner. The court recorded that the petitioner's appeal was filed 66 days beyond the condonable limitation under the GST appeal provisions but directed reconsideration in light of the Division Bench's ruling that Rule 36(4) of the GST Rules is a temporary regulatory measure to restrict availing of ITC and is not violative of Article 14. The writ petition was disposed accordingly. en-us Wed, 22 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780455 The HC quashed the impugned order and remitted the matter to the second respondent for fresh adjudication after issuing due notice to the petitioner. The court recorded that the petitioner's appeal was filed 66 days beyond the condonable limitation under the GST appeal provisions but directed reconsideration in light of the Division Bench's ruling that Rule 36(4) of the GST Rules is a temporary regulatory measure to restrict availing of ITC and is not violative of Article 14. The writ petition was disposed accordingly. Case-Laws GST Wed, 22 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780455