https://www.taxtmi.com/caselaws?id=368174 Rule 117 of the CGST Rules, 2017 and the corresponding West Bengal GST Rules, 2017 was challenged as being ultra vires Section 140 of the CGST Act, 2017, with the petitioner seeking credit of CENVAT applications in the electronic credit ledger. The Court did not decide the constitutional or statutory merits at this stage and instead granted the respondents time to file affidavits. The matter was directed to be listed for hearing, so no final determination was made on the validity challenge or the requested relief. en-us Wed, 26 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368174 Rule 117 of the CGST Rules, 2017 and the corresponding West Bengal GST Rules, 2017 was challenged as being ultra vires Section 140 of the CGST Act, 2017, with the petitioner seeking credit of CENVAT applications in the electronic credit ledger. The Court did not decide the constitutional or statutory merits at this stage and instead granted the respondents time to file affidavits. The matter was directed to be listed for hearing, so no final determination was made on the validity challenge or the requested relief. Case-Laws GST Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368174