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Petitioner seeks credit of the CENVAT applications in the electronic credit ledger.

GST—The petitioner contends that, the time limit prescribed under Rule 117 of the CGST Rule 2017 and Rule 117 of the West Bengal GST Rules, 2017 is ultra vires to the provision of Section 140 of the CGST Act, 2017. The petitioner also seeks credit of the CENVAT applications in the electronic credit ledger.
Held that :- List the writ petition in the Monthly Combined List of December, 2018 under the heading “Hearing”.Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities [2018] 4 TAXLOK.COM 001 (Cal)