2019 (8) TMI 1350

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..... o the respondents, returnable on 09.10.2019. - Writ Petition No.5676 of 2019 - - - Dated:- 13-8-2019 - R.K. DESHPANDE VINAY JOSHI, JJ. Shri Naresh Thacker with Shri Gopal Mundhra with Shri A.M. Kukday, Advocates for the petitioner, Shri U.M. Aurangabadkar, ASGI for the respondent no.1, Shri S.N. Bhattad, Advocate for the respondent nos.4 and 5. S .....

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..... ed input tax credit which is defined under Section 2 (63) and the input tax is defined under Section 2 (62) of the Central Goods and Services Tax (CGST) Act, 2017 to mean the tax charged on any supply of goods or services or both made to him. According to the learned counsel for the petitioner, sub-rule (5) of Rule 89 of the said Rules gives the formula for computation of refund of input .....

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