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TMI Blog2020 (6) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Respondents Through: Mr. Asheesh Jain, CGSC with Mr. Adarsh Kumar Gupta, Advocate for R1. Mr. Kuldeep Singh, Advocate for R2. Mr. Harpreet Singh, Senior Standing Counsel for GST/R3. O R D E R HEARD THROUGH VIDEO CONFERENCING. 1. The petitioner seeks directions to the respondents/Union of India; Commissioner, CGST, Delhi South; Superintendent of Range and Goods and Services Tax Council to op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in W.P.(C) 11040/2018 entitled Brand Equity Treaties Limited vs. Union of India has held on 05.05.2020, that the time limit of 90 days prescribed in Rule 117 of the CGST Rules is not mandatory but directory in nature. Further, the respondents have been directed to publicise the said judgment including by uploading it on their website so that all the Assessees, who were unable to upload ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther states that the respondents have decided to challenge the judgment in Brand Equity Treaties Limited (supra) and are in the process of filing an appeal before the Supreme Court. 7. Admittedly, the judgment in Brand Equity Treaties Limited (supra), has not been stayed so far and therefore, the respondents are under an obligation to abide by the directions issued therein by adequately publicisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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