2020 (6) TMI 656 - DELHI HIGH COURT - GST

Head Note / Extract:
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.