SC: Revisional Jurisdiction Cannot Correct Factual Errors Despite Alleged Concealment  ||  Supreme Court: Wrong Statement in Pleadings is Not Always a False Statement, Perjury Case Quashed  ||  SC: Under JJ Act, Murder Falls Within Heinous Offences; S. 302 IPC Prescribes Minimum Life Sentence  ||  Supreme Court: Cognisance of FERA Complaint is Invalid Without Prior Notice to the Accused  ||  Supreme Court: Terror Cases Cannot Curtail Constitutional Safeguards and the Right to Fair Trial  ||  Supreme Court: Terror Cases Cannot Curtail Constitutional Safeguards and the Right to Fair Trial  ||  SC Upheld Husband's Conviction For Murdering His Wife over an Extramarital Affair  ||  J&K&L High Court: Mere Admission of Issuing Cheque is Not a Plea of Guilt under S.138 NI Act  ||  Calcutta HC: Aadhaar Card Prima Facie Establishes Occupation; Demolition Without Notice is Unlawful  ||  Gauhati High Court: Wildlife Law Doesn't Bar Trade in Unprotected Ornamental Fish Species    

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