A division bench of the Karnataka High Court has stayed the operation of the single bench order passed on June 2, by which it had declared Rule 31A of the Central Goods and Services Tax Rules, 2017 as amended in terms of the notification dated 23.01.2018 as ultra vires the provisions of the Central Goods and Services Tax Act, 2017 …
The Karnataka High Court has declared Rule 31A of the Central Goods and Services Tax Rules, 2017 as amended in terms of notification dated 23.01.2018 as ultra vires the provisions of the Central Goods and Services Tax Act, 2017 Act and Rule 31A of the Karnataka Goods and Services Tax Rules, 2017, as ultra vires the provisions of the Karnataka …