2019 (5) TMI 834

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....19 - -<br>GST<br>Mr Rajarshi Bharadwaj, J. For The Petitioner : Mr. B. Sharaff, Mr. I. Banerjee And Mr. A. Boral For The Petitioner : Mr. Tapan Bhanja For The Union of India : Mr. A. Majumdar....

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....ed under the Rule 117 of the CGST Rules for filing of declaration of Form GST Tran 1 is directory and not a mandatory provision. Learned advocates for the State and the Union of India prays time to....