HC admits challenge to Form TRAN-1 deadline; Petitioner contests vires of Rule 117(1), Commissioner's Orders
Telangana & AP HC admits writ petition challenging the constitutional validity of time limit stipulated in Rule 117(1) of CGST Rules / Telangana GST Rules and first proviso thereto for filing of Form TRAN-1; As per the petitioner, said provision is – (i) ultra vires Sections 140, 164 and 174(2)(c) of CGST Act / Telangana GST Act, and (ii) arbitrary and unreasonable, violating Articles 14, 19(1)(g) and 265 of Constitution; Petitioner has also challenged the Orders issued...