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2023 (9) TMI 1354 - MADRAS HIGH COURTInput Tax Credit - credit availed 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 - 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 inclined to admit these two writ petitions. The petitioner shall however pay 10% of the disputed tax that has been confirmed vide impugned order dated 25.07.2023 within a period of four weeks from today. Subject to such compliance, there shall be an interim stay of all further proceedings. List these cases on 10.10.2023. The respondents to file their counter, if any by then.
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