TMI Blog2018 (5) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... or substantive? - Admitted fact is that the petitioner has not made a declaration referred to under sub-rule [1] of Rule 117 within the time permitted. Question is, can the petitioner still claim tax credit, as provided under sub-rule [4] of Rule 117 of the Rules read with Section 140 of the CSGT Act, 2017 - Notices issued. - R/Special Civil Application No. 5212 of 2018 - - - Dated:- 5-4-201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation under sub-rule [1] of Rule 117 is not applicable in case of the petitioner. In any case, such requirement is procedural. Admitted fact is that the petitioner has not made a declaration referred to under sub-rule [1] of Rule 117 within the time permitted. Question is, can the petitioner still claim tax credit, as provided under sub-rule [4] of Rule 117 of the Rules read with Section 140 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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