https://www.taxtmi.com/caselaws?id=396408 The HC addressed a writ petition challenging the legality of Rule 117 of the CGST Rules, 2017, and the retrospective amendment of Section 140(1) effective from July 1, 2017. The petitioner sought to carry forward credit of eligible dues in the electronic credit ledger, citing technical glitches in filing the TRAN-1 form. The court issued notices to respondents, directing the submission of counter-affidavits within four weeks, with a provision for rejoinder-affidavits. Further proceedings were deferred pending a related SC judgment, highlighting the case's complexity and significance. en-us Wed, 01 Jul 2020 00:00:00 +0530 Tue, 18 Mar 2025 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396408 The HC addressed a writ petition challenging the legality of Rule 117 of the CGST Rules, 2017, and the retrospective amendment of Section 140(1) effective from July 1, 2017. The petitioner sought to carry forward credit of eligible dues in the electronic credit ledger, citing technical glitches in filing the TRAN-1 form. The court issued notices to respondents, directing the submission of counter-affidavits within four weeks, with a provision for rejoinder-affidavits. Further proceedings were deferred pending a related SC judgment, highlighting the case's complexity and significance. Case-Laws GST Wed, 01 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396408