https://www.taxtmi.com/caselaws?id=367593 HC dismissed petitions challenging time limit provisions for credit declaration under CGST Act and Rules. The court upheld Rule 117's validity, emphasizing strict compliance with procedural requirements for transitional credit benefits. Despite technical challenges in filing declarations, the court maintained the importance of adhering to prescribed timelines and extensions granted under the GST regime. en-us Wed, 19 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367593 HC dismissed petitions challenging time limit provisions for credit declaration under CGST Act and Rules. The court upheld Rule 117's validity, emphasizing strict compliance with procedural requirements for transitional credit benefits. Despite technical challenges in filing declarations, the court maintained the importance of adhering to prescribed timelines and extensions granted under the GST regime. Case-Laws GST Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367593