2021 (1) TMI 848

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..... m of the credit availed on input services - HELD THAT:- Since vires of Rule 89(5) of the Central Goods and Services Tax Rules, 2017 and Uttar Pradesh Goods and Services Tax Rules, 2017 has been challenged, let the notices be issued to the Attorney General of India and the Advocate General of the State. Let the case be listed in the week commencing 8.3.2021 in the additional cause list. When th .....

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..... 1/2018-Central Tax dated 18.4.2018 as ultra vires to the Section 54(3) of the Central Goods and Services Tax Act, 2017; (b) Issue a writ of certiorari or any other writ, order or direction in the nature thereof, holding that the restriction under the amended Rule 89(5) of the Uttar Pradesh Goods and Services Tax Rules, 2017 vide para 2 of the Notification No.KA.NI.2-806/XI-9(42)/17-U.P. GST Rul .....

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..... Refund Order RFD-06 dated 3.10.2020 to the extent the said order rejects the refund claim of the credit availed on input services; (e) Issue a writ of mandamus or any other writ, order or direction in the nature thereof to the respondents directing them to sanction the balance refund amount of ₹ 1,32,24,864/-. Since vires of Rule 89(5) of the Central Goods and Services Tax Rules, 201 .....

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