2018 (10) TMI 140 - HC - GST

Vires of time limit prescribed under Rule 117 of the CGST Rule 2017 and Rule 117 of the West Bengal GST Rules, 2017 - Carry forward of Credit under existing laws to GST - petitioner contends that, the time limit prescribed under Rule 117 of the CGST Rule 2017 and Rule 117 of the West Bengal GST Rules, 2017 is ultra vires to the provision of Section 140 of the CGST Act, 2017 - Held that - The issues raised in the writ petition are such that, an opportunity should be afforded to the respondents to file affidavits - Let affidavit-in-opposition be filed within two weeks after ensuing Puja Vacation. Reply thereto, if any, be filed within a week thereafter - List the writ petition in the Monthly Combined List of December, 2018 under the heading Hearing .

Summary

The petitioner challenges time limit in CGST Rule 2017 and seeks credit of CENVAT applications. Respondents given time to file affidavits. Writ petition listed for hearing in December 2018.