Jay Chemical Industries Limited Vs Union Of India
Date: October 11, 2018
Court: High Court
Bench: Gujarat
Type: Writ Petition
Judge(s)/Member(s): HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE B.N. KARIA
Subject Matter
Rectification of GST–TRAN1 already filed is not allowed
Summary
Petitioner has made following substantive prayer in this petition: "Your Lordships may be pleased to issue writ(s), direction(s) and/or pass necessary order(s) directing the respondents to allow rectification of GST – Tran1, to enable cred…
1. Petitioner has made following substantive prayers in this petition: “(a) Your Lordships may be pleased to issue writ of declaration and/or any other appropriate writ(s) declaring Rule 117 of the Central Goods and Services Tax Rules, 2017 and Form GST Tran­1 as ultra vires to Section 140(5) and Section 164 of the Central Goods and Services Tax Act, 2017 and also offends Article 14…