2019 (7) TMI 1070

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....ant Mishra, learned counsel for the petitioner, Shri Gaurav Mahajan, learned counsel for the respondent no.3 and Shri Anant Kumar Tiwari, learned counsel for the respondent nos.1,2 and 4. The petitioner has challenged the vires of Rules 117 and 120A of CGST Rules, which read as hereunder:- "117(1). Every registered person entitled to take credit of input tax under Section 140 shall, within nine....

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....pecified in the said rules or such further period as may be extended by the Commissioner in this behalf." Learned counsel for the petitioner states that the above Rules read with Order No. 9/2017-GST dated 15.11.2017 provide the period up to 27th December 2019 for filing of the return, whereas Order No.10/2017-GST dated 15.11.2017 provides for revision of return till 27.12.2017. Thus, no real per....