High Court Dismisses Challenge to Rule 117 of CGST Rules; No Evidence of Filing Errors in TRAN-1 Forms.

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....Carry forward of transitional credit - vires of Rule 117 of the CGST Rules, 2017 - no evidence of error of submission/filing of TRAN-1 by the petitioner - There is nothing on record to show that petitioner has ever attempted to file TRAN-1 during the extended period - Petition dismissed - HC....