The Bombay High Court has recently held that the time limit prescribed to file TRAN-1 under Rule 117 of the Goods and Services Tax Rules is not ultra vires of the Central GST Act, 2017. The petitioner namely Nelco Ltd. is a Company incorporated under the Companies Act. It supplies and undertakes various network-related services. […]
The post GST Rule prescribing Time Limit to file TRAN-1 not Ultravires: Bombay HC [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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