It is the case of the petitioners that the Rule 44A is ultra vires the provisions of the Central Goods and Services Tax Act, 2017.
Rule 44A of the CGST Rules, 2017—- The petitioners challenged Rule 44A of the CGST Rules, 2017. The petitioners submitted that the said Rule is ultra vires the provisions of the Act, 2017.
Held that:-The Hon’ble High Court directed to list the captioned matters on 30.04.2021.
It is the case of the petitioners that the Rule 44A is ultra vires the provisions of the Central Goods and Services Tax Act, 2017.
Rule 44A of the CGST Rules, 2017—- The petitioners challenged Rule 44A of the CGST Rules, 2017. The petitioners submitted that the said Rule is ultra vires the provisions of the Act, 2017.
Held that:-The Hon’ble High Court directed to list the captioned matters on 30.04.2021.