Shree Rama Newsprint Limited Through Executive Director Siddharth Ganpatraj Chowdhury Versus Union Of India Through Secretary
GST
2018 (9) TMI 1475 – GUJARAT HIGH COURT – 2018 (17) G. S. T. L. 592 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 18-9-2018
R/SPECIAL CIVIL APPLICATION NO. 14155 of 2018
GST
MR. ANANT S. DAVE AND MR. BIREN VAISHNAV JJ.
Appearance:
MR MIHIR JOSHI SR. ADV. With MS AMRITA M THAKORE(3208) for the PETITIONER(s) No. 1,2 for the RESPONDENT(s) No. 1,2,3
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE ANANT S. DAVE)
Heard Mr. Mihir Joshi, learned senior counsel with Ms. Amrita Thakore, learned advocate for the petitioners.
In the context of nature of challenge vis-a-vis prayer clause 17 to hold and declare Rul
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e Act and Rule 89 about application for refund of tax, interest, penalty, fees or any other amount so existed which came to be later on amended vide notification No.21/2108 dated 18.4.2018 and notification No.26/2018 dated 13.6.2018 and without disputing the fact about existence of power of amending the Rule with retrospective effect, contentions are raised based on grounds of challenge that impugned amended Rule 89(5) denies the benefit of refund of unutilized input tax credit and demand notice dated 21.6.2018 is illegal.
Considering the above, prima facie, we are inclined to issue Notice returnable on 10.10.2018.
Meanwhile there shall be ad-interim relief as prayed for in para 17(D) meaning thereby the impugned demand notice dated 21.6.
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