2018 (9) TMI 1766 – GUJARAT HIGH COURT – TMI – Vires of amended subrule [5] of Rule 89 of the Central Goods & Services Rules, 2017 which has been given retrospective effect – Held that:- Essentially, by virtue of this rule, in case of inverted tax structure of Service tax, the assessee; such as the petitioner, would not be able to claim refund of the differential service tax.
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The Government, as a subordinate legislature, cannot frame rules which deprives a person of such benefit.
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Notice returnable on 25th October 2018. – R/SPECIAL CIVIL APPLICATION No. 14980 of 2018 Dated:- 27-9-2018 – MR AKIL KURESHI AND MR B.N. KARIA, JJ. For The Respondent (s) : Ms. Oza, Advocate for M/s. Wadia Ghandy And Co (5679) ORAL ORDER (PER : HONOURA
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