2018 Taxo.online 369

WP 18088 (W) of 2018 dated 26.09.2018

M/s. VERTIV ENERGY PRIVATE LIMITED.

UNION OF INDIA & ORS.

2018

GST

Central Goods and Service Tax Act, 2017

Section 140

Rule 117

Debangsu Basak, Justice

Interim

High Court

Calcutta

Represented by: – 

Petitioner: – Mr. Ravi Raghavan, Mr. Tanmoy Chakravarty 

Respondent: –  

Order: – 

The petitioner contends that, the time limit prescribed under Rule 117 of the CGST Rule 2017 and Rule 117 of the West Bengal GST Rules, 2017 is ultra vires to the provision of Section 140 of the CGST Act, 2017. The petitioner also seeks credit of the CENVAT applications in the electronic credit ledger.  

The issues raised in the writ petition are such that, an opportunity should be afforded to the respondents to file affidavits.  

Let affidavit-in-opposition be filed within two weeks after ensuing Puja Vacation. Reply thereto, if any, be filed within a week thereafter.  

List the writ petition in the Monthly Combined List of December, 2018 under the heading “Hearing”.  

Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.  

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