Court grants time for filings, emphasizes procedural fairness and compliance with law.

The court granted time for respondents to file a counter affidavit and allowed the petitioner to manually file a revised return within 15 days. Compliance within the stipulated time would ensure consideration of the revised return in accordance with the law. The judgment addressed the challenge to the vires of Rules 117 and 120A of the CGST Rules, emphasizing procedural fairness and compliance with the law. Further proceedings were scheduled for 20.08.2019.

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Issues: Challenge to vires of Rules 117 and 120A of CGST Rules

Analysis:

The petitioner challenged the validity of Rules 117 and 120A of the CGST Rules, which pertain to the submission and revision of declarations for input tax credit under Section 140. Rule 117 mandates the submission of a declaration in FORM GST TRAN-1 within ninety days of the appointed day, with a provision for extension by the Commissioner. Rule 120A allows for the revision of such declaration once within the specified time period. The petitioner argued that the rules, along with relevant orders, did not provide a clear period for revising the return, leading to arbitrariness.

The court considered the submissions and granted one month to the respondents to file a counter affidavit. Meanwhile, the petitioner was given 15 days to manually file the revised return. If the petitioner complies within the stipulated time, the revised return would be considered in accordance with the law. The matter was listed for further proceedings on 20.08.2019.

In conclusion, the judgment addressed the challenge to the vires of Rules 117 and 120A of the CGST Rules, providing an opportunity for both parties to present their arguments and allowing the petitioner a chance to file a revised return within a specified timeframe. The court's decision aimed to ensure compliance with the law while maintaining procedural fairness in the proceedings.

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