Sikkim HC to Decide on Rule 31A of the CGST Rules; Next Hearing on December 05, 2023

Last updated: 25 October 2023

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Quick Summary

The Sikkim High Court is reviewing a challenge to Rule 31A of the Central Goods and Services Tax Rules, 2017. Delta Corp Limited and another party argue that Rule 31A is unconstitutional and have also contested a Show Cause Notice, a rate notification, and related circulars. The petitioners are seeking clarity on valuing supplies, particularly after Rule 31A's introduction. The next court hearing is scheduled for December 5, 2023.

Court :
Sikkim High Court

Brief :
The Hon'ble Sikkim High Court heard the case Delta Corp Limited and Anr. v. Union of India and Ors. [W.P.(C) No. 41 of 2023] on October 20, 2023.

Citation :
W.P.(C) No. 41 of 2023

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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