Case LawSPECIAL CIVIL APPLICATION NO. 10828 of 2018
Jay Chemical Industries Limited Vs Union Of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- October 11, 2018
- Type:
- Writ Petition
- Members:
- HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE B.N. KARIA
Subject
Rectification of GST–TRAN1 already filed is not allowed
Transition
Summary
Petitioner has made following substantive prayer in this petition: "Your Lordships may be pleased to issue writ(s), direction(s) and/or pass necessary order(s) directing the respondents to allow rectification of GST – Tran1, to enable cred…
Judgement
1. Petitioner has made following substantive prayers in this petition: “(a) Your Lordships may be pleased to issue writ of declaration and/or any other appropriate writ(s) declaring Rule 117 of the Central Goods and Services Tax Rules, 2017 and Form GST Tran­1 as ultra vires to Section 140(5) and Section 164 of the Central Goods and Services Tax Act, 2017 and also offends Article 14…