2020 (10) TMI 850

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....dia, Advocate For the Resp-UOI : Mr. Niraj Kumar, A.C to ASGI For the Resp-GSTC & CGST : Mr. Ratnesh Kumar, Advocate ORDER Ms. Lavanya Gadodia, appears for the petitioner, Mr. Niraj Kumar, A.C to learned ASGI appears for the Respondent-Union of India. G.S.T Council, CGST Department and its officials are represented by Mr. Ratnesh Kumar. 2. Petitioner has sought for a declaration tha....

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....e return relating to the period immediately preceding the appointed day on which C.G.S.T Act came into force. Petitioner has also sought a declaration that Rule 120A of G.S.T Rules, 2017 are ultra vires and a camouflage by only permitting a registered dealer to file revised declaration in Form GST TRAN-1 only within the time prescribed under Rule 117 of CGST Rules. Petitioner has also sought a dec....