2018 (9) TMI 1476 – GUJARAT HIGH COURT – TMI – Time limit for making necessary declaration to avail CENVAT Credit – migration to GST regime – vires of Rule 117 of the Central Goods and Service Tax Rules, 2017 – Held that:- Sub-rule (1A) is inserted in Rule 117 of the CGST Rules which would enable the Commissioner to extend the time limit for making the declaration upto 31.03.2019 if a case of being prevented due to technical reasons is made out – It would be open for the petitioner therefore to seek such remedy before the appropriate Court – petition disposed off. – R/SPECIAL CIVIL APPLICATION NO. 13603 of 2018 Dated:- 19-9-2018 – MR. AKIL KURESHI AND MR. B.N. KARIA JJ. Appearance: MR D K TRIVEDI(5283) for the PETITIONER(s) No. 1 for the
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h prescribed the time limit for making necessary declaration for a dealer to avail such credit. 2. In Special Civil Application No. 4252 of 2018 we have passed a separate judgement today upholding vires of the said statutory provision. This challenge therefore is no longer open. With respect to the petitioner's grievance of technical glitches preventing the petitioner from uploading the declaration, in the said judgement, we had recorded the stand of the Government of India that sub-rule (1A) is inserted in Rule 117 of the CGST Rules which would enable the Commissioner to extend the time limit for making the declaration upto 31.03.2019 if a case of being prevented due to technical reasons is made out. It would be open for the petitioner
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