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TMI Blog2020 (3) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... in Rule 117 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The petition is dismissed as withdrawn. - W.P.(MD)Nos.18723 & 18724 of 2018 and W.M.P.(MD)Nos.4973 & 4974 of 2019 - - - Dated:- 26-2-2020 - Mr. A.P.Sahi And Mr. Subramonium Prasad, JJ. For Petitioner: Mr.N.Inbarajan. For Respondents: Mr.VR.Shanmuganathan Mr.S.Karthick For Respondent. ORDER Subramoni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contention is that such a substantive right is otherwise available and cannot be limited by the prescription of time for which reliance is also placed on two judgments of the Division Benches of Gujarat High Court and then, Punjab and Hariyana High Court viz., M/s.Siddharth Enterprises Through Partner Mahesh Liladhar Tibdewal Vs. the Nodal Officer in R/Special Civil Application No.5758 of 2019, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee under prior regime of the Central Excise Act as well as the VAT Act co-existed and he is also an assessee under the present regime of Tamil Nadu General Sales Tax Act. It is the contention that those assessees, who have come into existence and are liable for tax under the new regime after the appointed date, if they are being extended certain benefits relating to such credit of input tax, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought about introducing the time limit prescribed with retrospective effect, in order to overcome the view expressed by two High Courts referred to hereinabove, the present challenge on the first ground may be rendered ineffective. But, even if that is so, then in that event, the second ground of discrimination may survive in view of the judgments referred to hereinabove, unless the new Finance B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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