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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Delhi HC allows petitioner's transitional tax credit, challenges CGST Rules. Counter-affidavit awaited.</h1> The Delhi HC ordered to allow the petitioner to carry forward transitional tax credit of Rs. 14,50,716 in its electronic credit ledger, challenging the ... Carry forward in its electronic credit ledger the transitional tax credit - Vires of Rule 117 of the Central Goods and Services Tax Rules, 2017 as ultra vires of Sections 140 and 174 of Central Goods and Services Tax Act, 2017 - validity of retrospective amendment made in Section 140(1) w.e.f. 01st July, 2017 - HELD THAT:- Issue notice. The Delhi High Court ordered to allow the petitioner to carry forward transitional tax credit of Rs. 14,50,716 in its electronic credit ledger. The petitioner challenged the validity of Rule 117 of CGST Rules, 2017 and a retrospective amendment in Section 140(1) of CGST Act, 2017. Respondent was given time to file a counter-affidavit, and the case was listed for further hearing on 14th December, 2020.
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