HC : TRAN 1 rejection and Rule 117(1) prescribing filing time-limit challenged before Delhi HC

Delhi HC issues notice in a petition challenging rejection of transition of credit through TRAN 1 u/s 140(3) of CGST Act, 2017 as well as vires of Rule 117(1) of CGST Rules, 2017 which prescribes time-period for submission of declaration in TRAN 1; Petitioner had faced technical glitches while filing Form TRAN 1 on the common portal whereas its request to open portal for filing the same was rejected on the ground that logs created in the portal did not show any errors; Petiti...