https://www.taxtmi.com/article/detailed?id=9279 The Delhi High Court held that the Brand Equity reasoning survives a retrospective amendment inserting a time limit into the transitional GST provision. The Court found the delegated classification of timelines arbitrary and vague, treated transitional Input Tax Credit as a vested right protected under Article 300A, and concluded that procedural timelines are directory because no consequences for non-compliance are prescribed and timelines have been extended historically. en-us Sat, 20 Jun 2020 05:59:32 +0530 Mon, 22 Jun 2020 17:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9279 The Delhi High Court held that the Brand Equity reasoning survives a retrospective amendment inserting a time limit into the transitional GST provision. The Court found the delegated classification of timelines arbitrary and vague, treated transitional Input Tax Credit as a vested right protected under Article 300A, and concluded that procedural timelines are directory because no consequences for non-compliance are prescribed and timelines have been extended historically. Articles Goods and Services Tax - GST Sat, 20 Jun 2020 05:59:32 +0530 https://www.taxtmi.com/article/detailed?id=9279