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Case Law Details

Case Name : Ingersoll-Rand Technologies And Services Private Limited Vs UOI (Allahabad High Court)
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Ingersoll-Rand Technologies And Services Private Limited Vs UOI (Allahabad High Court)

A conjoint reading of the Rule 117 and 120A of CGST Rules, 2017 clearly reveals that every registered person who has submitted a declaration electronically in FORM G.S.T. T.R.A.N-1 within the period specified in Rule 117 or Rule 118 or Rule 119 or Rule 120 is all

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