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2023 (10) TMI 984 - BOMBAY HIGH COURTConstitutional Validity of Rule 117 of the Central Goods and Service Tax Rules, 2017 - seeking permission to file FORM TRAN-1 and to allow Petitioner to carry forward credit to its electronic credit ledger under the GST regime - to allow the revision of the last return under the service tax law in order to comply with the provisions of Section 140(1) of the CGST Act - seeking to declare the para 2(1)(d)(i) (EEC) of the Service Tax Rules, 1994 substituted by the Notification No. 16/2017-ST dated 13th April, 2017 ultra vires the Finance Act, 1994 as well as Constitution of India. HELD THAT:- These petitions ought to be disposed of with liberty to the Petitioner to file a fresh consolidated petition so that all issues of challenge intended to be urged by the Petitioner which are required to be gone into can be subject matter of one proceeding instead of having a piecemeal adjudication on both these petitions.
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