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The Petitioner has challenged the Rule 117 of the Central Goods and Services Tax Rules, 2017 as ultra-vires Sections 140(1), 140(2), 140(3) and 140(5) of the Central Goods and Services Act, 2017. Notice issued accordingly.

Section 140 of the CGST Act, 2017— Transitional Credit –-- The Court issued notice.

Held that:- The Hon’ble Supreme Court directed it to be tagged along with SLP (C) Nos. 7425-7428 of 2020 and other connected matters, if any.

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