{"id":4466,"date":"2025-06-20T14:46:02","date_gmt":"2025-06-20T09:16:02","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4466"},"modified":"2025-06-20T14:46:02","modified_gmt":"2025-06-20T09:16:02","slug":"rule-364-cgst-not-arbitrary-ensures-itc-compliance-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/rule-364-cgst-not-arbitrary-ensures-itc-compliance-hc","title":{"rendered":"Rule 36(4) CGST Not Arbitrary | Ensures ITC Compliance \u2013 HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000399749\/rule-364-of-cgst-rules-is-not-arbitrary-and-ensures-protection-against-recovery-proceedings-due-to-unpaid-taxes-hc\">L &amp; T Geostructure LLP Versus Union of India (2025) 30 Centax 453 (Mad.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>R. Suresh Kumar<\/strong> &amp; <strong>C. Saravanan<\/strong>, JJ.<\/li>\n<li><strong>Shri Raghavan Ramabadran<\/strong>, Adv. for the Petitioner.<\/li>\n<li><strong>S\/Shri Rajnish Pathiyil<\/strong>, Senior Standing Counsel &amp; <strong>T.N.C. Kaushik<\/strong>, Additional Government Pleader for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner, before the High Court of Madras, challenged the constitutional validity of Rule 36(4) of the CGST Rules, 2017 and the corresponding rule under the Tamil Nadu GST Rules, 2017, which was inserted with effect from 09-10-2019. At inception, the rule allowed a registered person to avail restricted input tax credit (ITC) equivalent to 20 percent of the eligible credit in cases where the supplier had not uploaded invoice or debit note details under Section 37(1) of the CGST Act.<\/p>\n<p>The petitioner submitted that Section 16 of the CGST Act, which governs ITC entitlement, did not envisage such a restriction, rendering Rule 36(4) ultra vires the parent enactment. It was further contended that the rule was arbitrary and violative of Article 14 of the Constitution of India. Subsequently, the restriction under Rule 36(4) was reduced to \u2018Nil\u2019, completely disallowing ITC in such cases. The matter was accordingly placed before the High Court of Madras.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court of Madras held that Rule 36(4) of the CGST Rules, 2017 was neither arbitrary nor violative of Article 14 of the Constitution of India. It held that the restriction was designed to protect the interests of the Government and registered taxpayers by ensuring that ITC was not availed where tax had not actually been paid by the supplier. The Court found that Rule 36(4), read in conjunction with Sections 16 and 37 of the CGST Act, operated as a compliance mechanism and did not transgress the legislative mandate. The petitioner\u2019s challenge on grounds of arbitrariness and constitutional infirmity was rejected, and the writ petitions were dismissed.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Calcutta Gujarati Education Society v. Calcutta Municipal \u2014 (2003) 10 SCC 533 \u2014 Referred [Para 85]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1999%20(112)%20E.L.T.%20353%20(S.C.)&amp;itemType=AP\">CCE v. Dai Ichi Karkaria Limited<\/a> \u2014 1999 (112) E.L.T. 353 (S.C.) \u2014 Referred [Para 64]<\/li>\n<li>&#8220;B.R.Enterprises v. State of U.P.&#8221; \u2014 (1999) 9 SCC 700 \u2014 Referred [Para 85]<\/li>\n<li>Kunj Behari Lal Butail and others v. State of Himachal Pradesh and others \u2014 2000 SCC OnLine SC 428 \u2014 Referred [Para 28 and 30]<\/li>\n<li>Rajasthan and others v. J.K.Udaipur Udyog Limited and others \u2014 2004 (7) SCC 67 \u2014 Referred [Para 36]<\/li>\n<li>State of Rajasthan and others v. J.K.Udaipur Udyog Limited and others \u2014 2004 (7) SCC 67 \u2014 Referred [Para 39]<\/li>\n<li>The Asstt. Commissioner (CT), Chennai and another v. Sri Vinayaga Agencies \u2014 2021 (2) TMI 1037 \u2014 Referred [Para 30]<\/li>\n<li>The Asstt. Commissioner (CT), Chennai v. Sri. Vinayaga Agencies \u2014 2020 (4) TMI 141 \u2014 Referred [Para 30]<\/li>\n<li>The State of Karnataka v. M\/s.Ecom Gill Coffee Trading \u2014 (2023) 18 SCC 809 \u2014 Referred [Para 83]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(385)%20E.L.T.%2066%20(S.C.)&amp;itemType=AP\">Union of India v. Cosmo Films Limited<\/a> \u2014 2023 (385) E.L.T. 66 (S.C.) \u2014 Referred [Para 65]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li>Notification No. SRO A-39(a)\/2019 dated 11.10.2019<\/li>\n<li>Notification No. SRO A-48(a)\/2020 dated 23.12.2020<\/li>\n<li>Notification. No.49\/2019- Central Tax (CT) Dated 09.10.2019<\/li>\n<li>Notification. No.75\/2019- Central Tax (CT) dated 26.12.2019<\/li>\n<li>Notification No. 94\/2020 Central Tax (CT) dated 22.12.2020<\/li>\n<li>Notification. No.40\/2021- Central Tax (CT) Dated 01.01.2022<\/li>\n<li>Notification No. 79\/2020 Central Taxes (CT) dated 15.10.2020<\/li>\n<li>Notification No.40\/2021- Central Tax (CT) dated 01.01.2022.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: L &amp; T Geostructure LLP Versus Union of India (2025)&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4480,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-4466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Rule 36(4) CGST Not Arbitrary | Ensures ITC Compliance \u2013 HC<\/title>\n<meta name=\"description\" content=\"Madras High Court upholds Rule 36(4) CGST as constitutional in L &amp; T Geostructure LLP v. 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