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2019 (12) TMI 159

..... 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 .....

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..... the Assistant Commissioner of Central Goods and Service Tax (Respondent No.3). 3. In the first place, we find that there is no substantive challenge to the Order-in-Original dated 19th August, 2019. In the absence of any substantive challenge, there is no question of entertaining the application, simply seeking an interim relief. To overcome the aforesaid position, Mr. Jain points out that the Or .....

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..... e Applicant seeks, is virtually requiring the Respondents to refund certain amount, already retained by them. In this sense, 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. 6. Accordingly, this Civil Application is rejected. There .....

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