Supreme Court: Anti-Suit Injunction Cannot Rest on Speculation of Unenforceable Foreign Decree  ||  SC: High Court’s Location doesn't Become Arbitration Seat Merely by Appointing Arbitrator  ||  SC Disapproves PIL Challenging Inter-Se Evaluation of Tender Bids  ||  Delhi HC: Bail Grant or Cancellation Cannot Depend on Monetary Settlement With Complainant  ||  Kerala HC Directs Bar Council to Publish List of Advocates Practising Without AIBE Clearance, CoP  ||  Rajasthan HC: Candidate Cannot Blame E-Mitra for Failing to Correct Caste Category Within Deadline  ||  Patna HC: Mere FIR Registration cannot Justify Cancellation of PDS Licence  ||  Calcutta HC: NEET Medical Board Cannot Reassess Disability Percentage of PwBD Candidates  ||  Madras HC: MLAs Cannot Challenge Assembly Vote Later if They Raised No Objection During Voting  ||  Karnataka HC Upholds DRDO Land Acquisition, Citing Primacy of National Security    

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