2020 (12) TMI 581

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..... . Act, 2017 as amended by the Finance Act 2020 (12 of 2020) with retrospective effect from 01.07.2017. As jointly prayed by learned counsel for the parties, put up as a fresh case on 16th December, 2020. - Writ Tax No. - 702 of 2020 - - - Dated:- 10-12-2020 - Hon'ble Surya Prakash Kesarwani And Hon'ble Dr. Yogendra Kumar Srivastava JJ. For the Petitioner : Nishant Mishra,Ashok .....

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..... stitution of India. We prima facie find that Rule 117 of the C.G.S.T. prescribing time frame is in consonance with the provision of Section 140 of the C.G.S.T. Act, 2017 as amended by the Finance Act 2020 (12 of 2020) with retrospective effect from 01.07.2017. Learned counsel for the petitioner has relied upon the judgment of Delhi High Court in Brand Equity Treaties Ltd. Vs. Union of India r .....

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