Topic: Rule 117 CGST Rules

TRAN-1 Time Limit Is Mandatory, Not Directory: Rajasthan HC in Dharnia Motors v. Union of India

Rajasthan High Court holds that the TRAN-1 declaration within the Rule 117 period is a substantive pre-condition flowing from Section 140(3); writ petition seeking transitional excise credit through TRAN-3 alone dismissed.