2020 (6) TMI 656 - HC - GST

Carry forward of Transitional credit - credit of eligible dues in respect of stock available with the petitioner as on appointed day - vires of Rules l17 and 120A of the Central Goods and Services Tax Rules 2017 as ultra vires Sections 140 and 174 of Central Goods and Services Tax Act 2017 - HELD THAT - List on 16th September 2020.

Summary

The Delhi High Court heard a petition through video conferencing regarding carrying forward electronic credit ledger dues under GST rules. The petitioner seeks to declare certain rules as ultra vires and challenges a retrospective amendment. Respondents have accepted notice, and further proceedings are scheduled for September 16, 2020.