Shanti Prime Publication Pvt. Ltd.
Input Tax Credit — The petitioner challenged the vires of Rule 117 and 120 of CGST Rules. One months’ time granted to the respondent to file a counter affidavit. Meanwhile 15 days time allowed to the petitioner to file revise return manually. — Grasim Industries Limited Vs. Union of India And 6 Others  14 TAXLOK.COM 019 (Allahabad)