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In the instant petition, all matters relate to the status of Rule 117 of the CGST Rules whether it is intra vires or it is ultra vires

Transitional credit- In the instant case, all these matters relate to the status of Rule 117 of the CGST Rules whether it is intra vires or it is ultra vires or if it could be read down which issue is engaging the attention of the Supreme Court in Special Leave Petitions (C) Nos.7425–7428 of 2020 in the case of Union of India vs. Brand Equity Treaties Limited & Ors. this court may await the judgment of the Supreme Court in the afore-mentioned SLPs as has been done by the Delhi High Court also in subsequent similar petitions filed before it. Held that- We find that the request made by Shri Vyas appears to be reasonable. Let this group of matters be listed after the judgment of the Supreme court in the afore-mentioned SLPs upon appropriate application being filed by either of the parties.