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TMI Blog2017 (9) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... powers under Section 164 thereof. It is contended that the impugned Notification is in grossly discriminatory and unreasonable and has imposed the restrictions which are applicable only to imported gold dore bars - Held that: - The Court is of the view that the Petitioners have made out a prima facie case for grant of interim relief in their favour. Further, the balance of convenience is in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepts notice for Central Board of Excise and Customs/Respondent No. 2. 2. It is pointed out by Mr. Tarun Gulati, the learned counsel for the Petitioners that the challenge in these petitions is inter alia to the impugned Notification dated 17th August 2017, whereby the Respondents have inserted Rule 44 A in the Central Goods and Services Rules, 2017 (CGS Rules) requiring reversal of 5/6th of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng powers under Section 164, the Respondent issued the impugned Notification on 17th August 2017 which inserted Rule 44 A on the CGS Rules and has sought to deny the credit already accrued to the Petitioner. Rule 44 A is challenged as being ultra vires Section 140 of the CGST Act as well as the rule making powers under Section 164 thereof. It is contended that the impugned Notification is in gross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of convenience is in their favour for grant of interim relief. Accordingly, it is directed that till the next date of hearing, no coercive steps shall be taken by the Respondents to recover the credit already availed by the Petitioners. 5. Reply, if any, be filed within three weeks. Rejoinder thereto, if any, be filed before the next date of hearing. 6. List on 25th September, 2017. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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