Ultra vires challenge to Rule 117 and TRAN-01 portal relief disposed of in terms of prior High Court decision.

Writ petitions challenged Rule 117 of the CGST Rules, 2017 as ultra vires Section 140 of the CGST Act, 2017 and sought a direction to open the portal for filing FORM TRAN-01. The High Court recorded that the same legal question had already been decided in M/s Triveni Needles Pvt. Ltd. v. Union of India and that counsel agreed the present matters should be disposed of on the same terms. No fresh merits adjudication was undertaken; the petitions were disposed of by applying the ratio and directions in the cited decision, and pending applications were also disposed of.

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Outcome: The writ petitions were disposed of in terms of the decision rendered the same day in the connected matter, and the pending applications also stood disposed of.

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