2018 (9) TMI 1475 – GUJARAT HIGH COURT – 2018 (17) G. S. T. L. 592 (Guj.) – Vires of Rule 89(5) of the Central Goods and Services Tax Rules, 2017 as amended vide N/N. 21/2018-Central Tax dated 18.4.2018 and N/N. 26/2018-Central Tax dated 13.6.2018 – denial of grant of refund of unutilized tax credit in respect of tax paid on input services – Held that:- We are inclined to issue Notice returnable on 10.10.2018 – there shall be ad-interim relief as prayed for in para 17(D) meaning thereby the impugned demand notice dated 21.6.2018 and its operation and implementation is stayed hereby. – R/SPECIAL CIVIL APPLICATION NO. 14155 of 2018 Dated:- 18-9-2018 – MR. ANANT S. DAVE AND MR. BIREN VAISHNAV JJ. Appearance: MR MIHIR JOSHI SR. ADV. With MS A
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attention is invited to Sections 53, 54 of Chapter XI pertaining to Refund of the Act, 2017 and specifically sub-section (3) (ii) along with un-numbered proviso of the very section in juxtaposition to definition of input , input services , input tax , input tax credit respectively under Sections 2 (59) (60) (62) and (63) of the 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
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