2021 (3) TMI 638 - HC - GST

Vires of Rule 44A of the Central Goods and Services Tax Rules, 2017 - It is the case of the petitioners that the said Rule is ultra vires the provisions of the Central Goods and Services Tax Act, 2017 - HELD THAT - List the captioned mattes on 30.04.2021, albeit, at the end of supplementary board.

Summary

The Delhi High Court heard a case challenging Rule 44A of the Central Goods and Services Tax Rules, 2017. The petitioners claimed the rule is ultra vires the CGST Act, 2017. The court scheduled the matter for further hearing on 30.04.2021.