https://www.taxtmi.com/caselaws?id=396281 A writ petition challenged the carry forward of transitional GST credit and the validity of Rule 117 and Rule 120A of the CGST Rules, 2017 against Sections 140 and 174 of the CGST Act, 2017, including the retrospective amendment to Section 140(1). The Delhi HC did not adjudicate the merits at this stage and issued notice, directing counter-affidavits and rejoinder, if any, before further hearing. The document records only the pending consideration of the statutory and rule-making challenges, without any substantive determination on transitional credit entitlement or the impugned provisions' validity. en-us Fri, 26 Jun 2020 00:00:00 +0530 Tue, 18 Mar 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396281 A writ petition challenged the carry forward of transitional GST credit and the validity of Rule 117 and Rule 120A of the CGST Rules, 2017 against Sections 140 and 174 of the CGST Act, 2017, including the retrospective amendment to Section 140(1). The Delhi HC did not adjudicate the merits at this stage and issued notice, directing counter-affidavits and rejoinder, if any, before further hearing. The document records only the pending consideration of the statutory and rule-making challenges, without any substantive determination on transitional credit entitlement or the impugned provisions' validity. Case-Laws GST Fri, 26 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396281