2018 (9) TMI 1329 – GUJARAT HIGH COURT – TMI – Time Limit for filing Declaration in terms of Rule 117 of the CGST Rules – Case of the petitioner is that the declaration in terms of Rule 117 was filed within time but certain necessary details were not provided – Held that:- Without recording separate reasons since we have already given elaborate reasons in the separate judgement, this challenge is not entertained – petition dismissed. – R/SPECIAL CIVIL APPLICATION NO. 5212 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 7769 of 2018 Dated:- 19-9-2018 – MR AKIL KURESHI AND B N KARIA, JJ. For The Petitioner: Mr Anand Nainawati (5970) For The Respondent : Mr Nikunt K Raval (5558) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These pet
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the appointed day for such purpose. This time limit was extended from time to time and lastly upto 27.12.2017 beyond which the Government of India would not accept any further declaration. Now Sub-Rule (1A) has been inserted in Rule 117 essentially making a provision for extension of time maximum upto 31.03.2019 for making the declaration if due to technical defects such declaration should not be made. 2. In the context of such time limit provision, challenge was made in case of Special Civil Application No. 4252 of2018 in which the petitioner had argued that no such time limit is envisaged in section 140 of the Act. Rule making authority therefore cannot insert such time limit. Vires of Sub-Rule (1) of Rule 117 of CGST Rules was challenge
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