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2019 (3) TMI 1822 - HC - GSTValidity of clause (ii) to proviso to Section 54(3) of the CGST Act, 2017 - HELD THAT:- Writ petitioner has sought for interim directions to the 3rd respondent to be taken on record the petitioner’s claim for refund of unutilized credit, as and when filed, arising under Section 54(3) of the TNGST Act by including input service within the meaning of the term Net ITC, pending disposal of the writ petition. Interim direction as prayed for if granted would amount to granting the main relief itself. hence, prayer sought for in WMP Nos. 9121 & 9123 of 2019 in WP Nos. 8605 & 8608 of 2019, cannot be granted. Post the instant writ petitions on 15-4-2019.
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