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of <h1>Court disposes of writ petitions challenging GST rules, directs portal opening, aligns with previous decision.</h1> The court disposed of the writ petitions challenging the validity of Rule 117 of CGST Rules 2017 and HGST Rules 2017, and seeking directions to open the ... Validity of Rule 117 of CGST Rules 2017 and HGST Rules 2017 - vires of the provision of Section 140 of CGST Act, 2017 - reopening of portal for the petitioners to upload the form TRAN-01 - HELD THAT:- Similar issue decided in the case of M/S TRIVENI NEEDLES PVT. LTD., DHRUV CABLES AND CONDUCTORS, M/S NAWANSHAHR CO-OP SUGAR MILLS LTD., M/S AVLIGHT AUTOMOTIVES PVT. LTD., M/S DEE KAY ENGG. WORKS, M/S DYNAMIC FORGE, M/S SARVATRA INDUSTRIES, M/S VEE GEE PRECISION FORGINGS, M/S RADHEY IRON & CEMENT STORE, M/S. MECHWELL FOUNDRY, M/S AMAR ELECTRONICS, M/S KHALSA MOTORS VERSUS UNION OF INDIA AND OTHERS [2020 (2) TMI 1050 - PUNJAB AND HARYANA HIGH COURT] where it was held that writ petitions are disposed of with the permission to the petitioners to file TRAN-0I Return, either electronically or manually, by 31.01.2020. Petition disposed off. Issues involved:- Challenge to the validity of Rule 117 of CGST Rules 2017 and HGST Rules 2017- Seeking directions to open the portal for the petitioners to upload form TRAN-01Analysis:The petitioners filed petitions seeking a writ in the nature of Certiorari to declare Rule 117 of CGST Rules 2017 and HGST Rules 2017 ultra vires the provision of Section 140 of CGST Act, 2017. They also requested directions to open the portal for them to upload form TRAN-01. The court noted that the issue in these petitions was similar to a previous case titled M/s Triveni Needles Pvt. Ltd. Vs. Union of India. The counsels for the parties agreed on the similarity of issues. Consequently, the court disposed of the writ petitions in line with the decision in the aforementioned case dated 28.01.2020. As a result of the disposal of the petitions, any pending applications were also considered disposed of.
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