Transitional GST credit challenge and validity of Rule 117 and Rule 120A remain pending after notice was issued.

A writ petition challenged the carry forward of transitional GST credit and the validity of Rule 117 and Rule 120A of the CGST Rules, 2017 against Sections 140 and 174 of the CGST Act, 2017, including the retrospective amendment to Section 140(1). The Delhi HC did not adjudicate the merits at this stage and issued notice, directing counter-affidavits and rejoinder, if any, before further hearing. The document records only the pending consideration of the statutory and rule-making challenges, without any substantive determination on transitional credit entitlement or the impugned provisions' validity.

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Issues: Whether the writ petition challenging the carry forward of transitional credit, the validity of Rule 117 and Rule 120A of the Central Goods and Services Tax Rules, 2017 vis-a -vis Section 140 and Section 174 of the Central Goods and Services Tax Act, 2017, and the retrospective amendment to Section 140(1) required adjudication at this stage.

Outcome: Notice issued. Counter-affidavits and rejoinder, if any, to be filed. The matter was listed for further hearing.

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