Whether a Life-Threatening Rescue by Cop Can be Treated as Routine Duty, Madhya Pradesh HC Clarifies  ||  Madhya Pradesh HC: Officer Cannot Oversee Department Conducting Disciplinary Proceedings Against Him  ||  Madras High Court: POCSO Act Does Not Exempt Romantic Relationships Involving Minors  ||  SC Upholds Haryana Rule Delaying Aid to Kin Accused of Murdering Government Employees  ||  Supreme Court: Lokayukta Special Police is Not Exempt From RTI as an Intelligence Body  ||  Supreme Court: Curable Irregularity in Appointments Cannot Nullify Entire Recruitment Process  ||  SC: Dismissal, Being the Severest Punishment, Should be Imposed Only For Grave Misconduct  ||  SC: Constructive Res Judicata Applies to Grounds Omitted Through Negligence or Inadvertence  ||  Madras High Court: Honour Killing is a Shameful Act and an Extreme Manifestation of Casteism  ||  Bombay High Court: Traditional Families Often Hesitate to Report Sexual Offences    

Delhi HC: 90 Days Period Prescribed in Rule 117 of CGST Rules Not Mandatory - (06 May 2020)

GOODS AND SERVICES TAX

Delhi High Court has held that Rule 117 of Central Goods and Services Tax Rules, 2017 which prescribes 90 days for filing for transactional credits, is not mandatory in nature, but is merely directional. The period of three years, as prescribed in the Limitation Act, 1963 will be considered as a reasonable period for availing such transactional credits.

Tags : DELHI HIGH COURT   90 DAYS PERIOD  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved