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TMI Blog2024 (12) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal on the ground of time limitation - challenge to validity of Rule 36(4) of the CGST/AGST Rules, 2017 - HELD THAT:- Having heard the learned counsel for the parties and after going through the material available on record, it is opined that the matter requires consideration. List for hearing on 13.02.2025. - HON BLE THE CHIEF JUSTICE MR. VIJAY BISHNOI HON BLE MR. JUSTICE KAUSHIK GOSWAMI For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner has the remedy of appeal before the Appellate Tribunal as per the provisions of Section 112 (2) of the CGST Act read with Rule 110 of the CGST Rules. However, learned counsel appearing for the petitioner has submitted that since the question regarding the validity of Rule 36(4) of the CGST/AGST Rules, 2017 cannot be raised before the appellate authority, this writ petition is being preferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed an appeal before the Appellate authority, it cannot be said that the question regarding validity of the said Rule cannot be raised before this Court because it is purely a question of law. Having heard the learned counsel for the parties and after going through the material available on record, we are of the view that the matter requires consideration. Hence, admit. No need to issue formal noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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