Case Law Details
Amplexor India Private Limited Vs Union of India (Madras High Court)
The Madras High Court issued the notice to the Commissioner and Assistant Commissioner of GST for various issues related to Input Tax Credit, its transitional provisions and concern time limit.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
In these writ petitions, the constitutional validity of the retrospective amendment to Section 140 of the Central Goods and Services Tax Act, 2017 (in short, “CGST Act”) and Rule 117 of the Central Goods and Services Rules, 2017 (in short “CGST Rules”) are under challenge.
2. By our earlier judgment in M/s.P.R.Mani Electronics v. Union of India and others in W.P.No.8890 of 2020, decided on 13.07.2020, we had upheld the validity of Rule 117 of the CGST Rules.
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