2021 (10) TMI 839

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....ABLE MR. JUSTICE J.B. PARDIWALA AND HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Appearance: for the PETITIONER(s) No. PARTH S SHAH for the PETITIONER(s) No. MR DEVANG VYAS for the RESPONDENT(s) No. NOTICE SERVED for the RESPONDENT(s) No. IA ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1. We have heard Mr. Shraff, the learned counsel appearing for the applicants (origi....

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....gible duties in respect of the inputs held in stock on the appointed day in terms of Section 140(3) of the Act. It is further declared that the due date contemplated under Rule 117 of the CGST Rules for the purposes of claiming transitional credit is procedural in nature and thus should not be construed as a mandatory provision." 4. We take notice of the fact that thereafter, the Nodal Officer ....

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....e with the Registry. 6. Mr. Shraff pointed out that the judgment delivered by this Court, the review of which is sought for now at the instance of the Union of India, has been referred to and relied upon by many High Courts in the Country and the judgments of the other High Courts challenged by the Union of India before the Supreme Court have been affirmed. In other words, the SLPs came to be d....