TMI Blog2019 (12) TMI 1162X X X X Extracts X X X X X X X X Extracts X X X X ..... annot entertain such prayer and accordingly reject the same, however, considering the fact that the Union of India and the Finance Department have extended the period contemplated under Rule 1A of Rule 117 till 31st December, 2019, we grant liberty to the petitioner to make an application before GST Council (through Standing Counsel, who is further requested to hand over the same to the jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent(s): Mr. Anil Bhansali Mr. Rajvendra Saraswat Order 1. Heard learned counsel for the respective parties. 2. In the present writ application, the petitioner M/s Obelisk Composite Technology LLP through its partner has made a prayer seeking writ of mandamus to the effect that the filing of declaration in form GST Trans-1 may be allowed to enable the petitioner t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion No. 7454/2019 (M/s Anupam Motors Vs. Union of India) wherein challenge to Rule 117 of the Rules were held to be no longer res integra in view of the decision of Guj arat High Court in Willowood Chemicals Pvt. Ltd. Vs. Union of India (R/Special Civil Application No. 4252 of 2018) decided on 12th/19th September, 2018 and the challenge to the constitutional validity of Section 140 (3) of CG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e challenge to the constitutional validity of Rule 117 no more being res integra, this Court cannot entertain such prayer and accordingly reject the same, however, considering the fact that the Union of India and the Finance Department have extended the period contemplated under Rule 1A of Rule 117 till 31st December, 2019, we grant liberty to the petitioner to make an application before GST Counc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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