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2020 (10) TMI 1299 - SCH - GSTFiling of Form GST TRAN-1 - time limit for filing of the form - Petitioner has challenged the Rule 117 of the Central Goods and Services Tax Rules, 2017 as ultra-vires Sections 140(1), 140(2), 140(3) and 140(5) of the Central Goods and Services Act, 2017 to the extent that it prescribes a time limit for filing of TRAN-1 Form - HELD THAT - Issue notice.
The Supreme Court of India issued notice and permitted Dasti in addition to tagging the case along with other connected matters. (Citation: 2020 (10) TMI 1299 - SC Order)
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