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2020 (8) TMI 281 - HC - GSTValidity of Rule 117 of CGST Rules 2017 and HGST Rules 2017 - vires of the provision of Section 140 of CGST Act, 2017 - reopening of portal for the petitioners to upload the form TRAN-01 - HELD THAT:- Similar issue decided in the case of M/S TRIVENI NEEDLES PVT. LTD., DHRUV CABLES AND CONDUCTORS, M/S NAWANSHAHR CO-OP SUGAR MILLS LTD., M/S AVLIGHT AUTOMOTIVES PVT. LTD., M/S DEE KAY ENGG. WORKS, M/S DYNAMIC FORGE, M/S SARVATRA INDUSTRIES, M/S VEE GEE PRECISION FORGINGS, M/S RADHEY IRON & CEMENT STORE, M/S. MECHWELL FOUNDRY, M/S AMAR ELECTRONICS, M/S KHALSA MOTORS VERSUS UNION OF INDIA AND OTHERS [2020 (2) TMI 1050 - PUNJAB AND HARYANA HIGH COURT] where it was held that writ petitions are disposed of with the permission to the petitioners to file TRAN-0I Return, either electronically or manually, by 31.01.2020. Petition disposed off.
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