Filing of Return—Time Limit for filing Declaration in terms of Rule 117 of the CGST Rules—Case of the petitioner is that the declaration in terms of Rule 117 was filed within time but certain necessary details were not provided.
Held that—Without recording separate reasons since we have already given elaborate reasons in the separate judgment, this challenge is not entertained. Petition dismissed.[M/S CERA SANITARYWARE LTD. VERSUS UNION OF INDIA] [GUJARAT HIGH COURT][2018] 4 TAXLOK.COM 88 (Guj)