2018 (9) TMI 1329

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....t : Mr Nikunt K Raval (5558) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These petitions arise in common background. We may record facts from Special Civil Application No. 5212 of 2018. Petitioner is engaged in manufacture of ceramic sinks, washbasin etc. The petitioner is also trading in such goods across India. With the introduction of Goods and Service Tax from 01.07.2017 ....

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....ue to technical defects such declaration should not be made. 2. In the context of such time limit provision, challenge was made in case of Special Civil Application No. 4252 of2018 in which the petitioner had argued that no such time limit is envisaged in section 140 of the Act. Rule making authority therefore cannot insert such time limit. Vires of Sub-Rule (1) of Rule 117 of CGST Rules was ch....