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The petitioner has challenged constitutional validity of Rule 117 of the Central Goods and Services Tax Rules, 2017 to the extent it mandates online submission of Form GST TRAN-1 within a specified period.

Section 140 of the CGST Act, 2017 – Transitional Credit ---The petitioner challenged constitutional validity of Rule 117 to the extent it mandates online submission of Form GST TRAN-1 within a specified period. The challenge has been made on the ground that Rule 117 is ultra vires Section 140 as well as is unreasonable and violative of Article 19 (1) (g) of the Constitution of India. The court observed that Rule 117 of the C.G.S.T. prescribing time frame is in consonance with the provision of Section 140 as amended by the Finance Act 2020 (12 of 2020) with retrospective effect from 01.07.2017. Held that:- The Hon’ble High Court listed the case on 16th December, 2020.
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