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2021 (1) TMI 848 - HC - GSTValidity of restriction imposed under amended Rule 89(5) of the Central Goods and Services Tax Rules, 2017 vide para 2(i) of the Notification No.21/2018-Central Tax dated 18.4.2018 - ultra vires to the Section 54(3) of the Central Goods and Services Tax Act, 2017 or not - refund claim 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 the case is next listed the name of Shri Sanjay Kumar Om be shown as counsel for the respondent no.1.
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