WELDMART INTERNATIONAL v. UNION OF INDIA & ORS
High Court, Delhi
Manmohan, Justice & Sanjeev Narula, Justice
WELDMART INTERNATIONAL
v.
UNION OF INDIA & ORS
W.P.(C) 3758/2020 dated 26.06.2020
Law : GST
Act Name : Central Goods & Services Tax Act,2017
Relevant Section : Section 140 & 174
Rule Number : Rule 117 & 120
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
Transitional Credit – Urgency Expressed in Petition – Matter Listed and Heard via Video Conferencing – Direction Sought to Carry Forward Eligible Credit in Electronic Credit Ledger for Stock Held as on 30.06.2017 – Challenge Raised to Rules 117 and 120A of CGST Rules as Ultra Vires Sections 140 and 174 of CGST Act – Declaration Also Sought That Retrospective Amendment to Section 140(1) w.e.f. 01.07.2017 Is Illegal and Arbitrary – Held that: Notice Issued – Notice to Be Issued to Unserved Respondents – Counter-Affidavits to Be Filed Within Four Weeks – Rejoinder Within Four Weeks Thereafter – Matter to Await Supreme Court Judgment in Union of India v. Brand Equity Treaties Ltd., SLP (C) 7425–7428/2020 – Listed on 16.09.2020 – Order to Be Uploaded and Forwarded to Counsel via Email.
Represented By :-
Counsel for the Petitioner: Vineet Bhatia
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