2019 (7) TMI 1382

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..... ER/PP (99) ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) Draft amendment is allowed. The same shall be carried out at the earliest. 2. Let notice be issued to the respondents returnable on 31.7.2019. 3. In the context of nature of challenge vis-a-vis prayer clause 17 to hold and declare Rule 89(5) of the Central Goods and Services Tax Rules, 2017 as amended vide Notification No. .....

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..... d 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. 4. Direct s .....

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