2023 (9) TMI 1354

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..... 17 - validity of amendment to Rule 61(5) of the CGST Rules vide Notification No.49/2019 - Central Tax (CT) dated 09.10.2019 - HELD THAT:- As the petitioner has an alternate remedy and challenged the impugned order on the strength of the challenge to the amendment to Rule 61(5) of the CGST Rule vide Notification No.49/2019 - Central Tax (CT) dated 09.10.2019 in W.P.No.26908 of 2023, this Court is .....

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..... t Tax Credit, which, according to the respondents is beyond the limitation prescribed under Section 16(4) read with Section 39 read with Rule 61(5) of the Central Goods and Services Tax (CGST) Rules, 2017. 4. The petitioner has also challenged the amendment to Rule 61(5) of the CGST Rules vide Notification No.49/2019 - Central Tax (CT) dated 09.10.2019 in W.P.No.26908 of 2023. As the petitioner .....

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