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Karnataka HC Stays Order Declaring Rule 31A(3) of CGST Rules, 2017 Ultra Vires - (16 Aug 2021)

GOODS AND SERVICES TAX

Karnataka High Court has stayed the operation of the single bench order declaring Rule 31A (3) of the Central Goods and Services Tax Rules, 2017 as amended in terms of the notification dated 23rd January, 2018 as ultra vires the provisions of the Central Goods and Services Tax Act, 2017 Act and Rule 31A of the Karnataka Goods and Services Tax Rules, 2017, as ultra vires the provisions of the Karnataka Goods and Services Tax Act, 2017.

Tags : KARNATAKA HIGH COURT RULE 31A(3) OF CGST RULES 2017

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