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2019 (12) TMI 159 - HC - GSTMaintainability of application - refund of input services - Rule 89(5) of the CGST Rules - substantive challenge to the Order-in-Original or not - HELD THAT:- The challenge in the main Petition is to Rule 89(5) of the CGST Rules, which restricts refund of input services. Grant of any interim relief, as prayed for, would virtually amount to directing the Respondents to act contrary to the provisions of Rule 89(5) of the CGST Rules. Normally, unless a case, much stronger than a mere prima facie case is made out, there is no question of grant of stay to any legislation or the Rules, having statutory force. The Applicants are seeking a mandatory relief, though the relief is styled as seeking stay on the impugned orders. There is really no case made out for grant of such a relief in mandatory terms, at the interim stage. Application rejected.
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