2021 (2) TMI 477

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the CGST Rules divests the assessee of an alleged vested right or whether it prescribes conditions relating to the enforcement of such right? (4) Whether the assessee has a legitimate expectation that the Input Tax Credit availed under the erstwhile tax regime should be permitted to be transitioned to the new tax regime without imposing a time limit? (5) Whether the deprivation of the benefit of transitional Input Tax Credit would amount to double taxation of the assessee as alleged? List on 18.09.2020. Issue notice to the second and third respondents returnable by then. - W.P.Nos.10344 and 10346 of 2020 - - - Dated:- 7-8-2020 - MR. A.P.SAHI AND MR. SENTHILKUMAR RAMAMOORTHY, JJ. For Petitioner : Mr. Hari Radhakrishan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed upon the judgments of the Apex Court and other High Courts in the cases of Eicher Motors Limited v. Union of India, reported in 1999 (106) ELT 3 (SC); Collector of Central Excise, Pune v. Dai Ichi Karkaria Limited, reported in 1999 (112) ELT 353 (SC); Malladi Drugs and Pharmaceuticals Limited v. Union of India, reported in 2015 (323) ELT 489 (Mad.); Siddharth Enterprises v. Nodal Officer, reported in 2019 (29) GSTL 664 (Guj.); Adfert Technologies Private Limited v. Union of India, reported in 2020 (32) GSTL 726 (P H) and Union of India and others v. Adfert Technologies Private Limited, S.L.P.(C) No.4408 of 2020, dated 28.02.2020 , which arose out of the judgment of the Punjab and Haryana High Court in Adfert Technologies Private Limit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... her the time limit imposed in Rule 117 of the CGST Rules is mandatory or directory? (3) Whether Section 140 of the CGST Act read with Rule 117 of the CGST Rules divests the assessee of an alleged vested right or whether it prescribes conditions relating to the enforcement of such right? (4) Whether the assessee has a legitimate expectation that the Input Tax Credit availed under the erstwhile tax regime should be permitted to be transitioned to the new tax regime without imposing a time limit? (5) Whether the deprivation of the benefit of transitional Input Tax Credit would amount to double taxation of the assessee as alleged? As prayed for, list on 18.09.2020. Issue notice to the second and third respondents returnable b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X