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2018 (9) TMI 1476 - HC - GSTTime limit for making necessary declaration to avail CENVAT Credit - migration to GST regime - vires of Rule 117 of the Central Goods and Service Tax Rules, 2017 - Held that:- Sub-rule (1A) is inserted in Rule 117 of the CGST Rules which would enable the Commissioner to extend the time limit for making the declaration upto 31.03.2019 if a case of being prevented due to technical reasons is made out - It would be open for the petitioner therefore to seek such remedy before the appropriate Court - petition disposed off.
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