HC: Directs Assessee to file application with GST Council, follows Obelisk ruling

Rajasthan HC disposes of writ challenging Rule 117 of the CGST Rules in terms of decision rendered by Division Bench of this Court’s Principal Seat at Jodhpur in Obelisk Composite Technology LLP thereby grants liberty to Assessee to file an application before the GST Council to issue requisite certificate of recommendation; Assessee prayed for permission to file Form TRAN-1 in compliance with CHST Act, 2017 r/w CGST Rules, 2017 in order to enable it to avail Transitional Cr...