https://www.taxtmi.com/caselaws?id=393943 The Court held that Rule 117 of the Central Goods and Services Tax Rules, 2017, imposing a time limit for filing TRAN-1 Form, is valid under the rule-making power conferred by Section 164(2) and does not violate Article 14 of the Constitution of India. The Court found that the time limit serves the public interest of fiscal management. The interpretation of 'technical difficulties' by the IT Grievance Redressal Committee was deemed appropriate. As the Petitioner failed to provide evidence of technical difficulties from system logs, the Petition was dismissed, and no relief was granted. en-us Fri, 20 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393943 The Court held that Rule 117 of the Central Goods and Services Tax Rules, 2017, imposing a time limit for filing TRAN-1 Form, is valid under the rule-making power conferred by Section 164(2) and does not violate Article 14 of the Constitution of India. The Court found that the time limit serves the public interest of fiscal management. The interpretation of 'technical difficulties' by the IT Grievance Redressal Committee was deemed appropriate. As the Petitioner failed to provide evidence of technical difficulties from system logs, the Petition was dismissed, and no relief was granted. Case-Laws GST Fri, 20 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393943