2018 (10) TMI 348 - HC - GST

Vires of Rule117 of the Central Goods and Services Tax Rules, 2017 or that of Section164 of the Central Goods and Services Tax Act, 2017 - The respondents shall file reply latest by 11.10.2018.

Summary

The Gujarat High Court did not challenge the vires of Rule 117 or Section 164 of the Central Goods and Services Tax Act, 2017. The focus was on rectification of GST-Tran1 to enable credit of carry forward of Credit on eligible duties of goods and services in transit. The respondents were directed to file a reply by 11.10.2018.