https://www.taxtmi.com/caselaws?id=396774 The court dismissed the writ petition, ruling that Rule 117 of the Central Goods and Service Tax Rules is valid, as it aligns with Section 140 of the Central Goods and Services Tax Act. The court held that the time limit set by Rule 117 is mandatory, not directory, and does not violate constitutional provisions. Additionally, the court determined that transitional input tax credit is a concession, not a vested right, and must be claimed electronically as per the rules, denying the petitioner's request to file manually. en-us Mon, 13 Jul 2020 00:00:00 +0530 Tue, 18 Mar 2025 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396774 The court dismissed the writ petition, ruling that Rule 117 of the Central Goods and Service Tax Rules is valid, as it aligns with Section 140 of the Central Goods and Services Tax Act. The court held that the time limit set by Rule 117 is mandatory, not directory, and does not violate constitutional provisions. Additionally, the court determined that transitional input tax credit is a concession, not a vested right, and must be claimed electronically as per the rules, denying the petitioner's request to file manually. Case-Laws GST Mon, 13 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396774