Rule 117 of the CGST Rules 2017 is directory, not mandatory

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Last updated: 05 June 2021
Quick Summary
The Delhi High Court has ruled that Rule 117 of the CGST Rules 2017, concerning the time limit for claiming CENVAT credit, is directory and not mandatory. This means that taxpayers may still be able to claim credit even if they miss the stipulated deadline, provided they can demonstrate sufficient cause. The court's decision offers relief to businesses that may have faced challenges in adhering to strict timelines for credit claims.

Court :
Delhi High Court

Brief :
The controversy and the issues involved in the present petition are quite similar to those arising in a batch of petitions which have been heard along with the present petition. However, since the facts of the present case are slightly distinct, it is felt appropriate to decide the present petition separately. 

Citation :
W.P.(C) 13375/2019

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