2020 (11) TMI 234 - DELHI HIGH COURT - GST

Head Note / Extract:
Carry forward in its electronic credit ledger the transitional tax credit - Vires of Rule 117 of the Central Goods and Services Tax Rules, 2017 as ultra vires of Sections 140 and 174 of Central Goods and Services Tax Act, 2017 - validity of retrospective amendment made in Section 140(1) w.e.f. 01st July, 2017 - HELD THAT:- Issue notice.