2018 (10) TMI 1618

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....P for R2 ORDER 1. The learned counsels at the Bar submitted that the controversy in hand is covered by a decision of this Court in the case of Mountain Valley Springs India Pvt. Ltd. Vs. Assistant Commissioner of Goods and Services Tax, Commercial Taxes and others) in Writ Petition No.32774/2018 (T-RES) decided on 24/09/2018 in which this Court has held as under:- "ORDER 1. In response....

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....and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Central Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, (i) in rule 117, (a) after sub-rule (1), the following sub-rule shall be inserted, namely:-   ....

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....142, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 125" shall be inserted. [F.No.349/58/2017-GST (Pt.)]" 2. In view of the aforesaid Notification, admittedly, the petitioner has an opportunity to upload its FORM GST TRAN-1 and FORM GST TRAN-2 at Annexures-G and H of the Writ Petition on the official website of the GST Council on or before ....