9911796707
TMI Blog2025 (1) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... NNURI LAXMAN For the Petitioner: Mr. Sharad Kothari For the Respondent: Mr. Hemant Dutt Mr. Rajvendra Saraswat ORDER 1. This civil writ petition under Article 226 of the Constitution of India has been preferred claiming the following reliefs:- "It is, therefore, most respectfully prayed that this writ petition may kindly be allowed and- i. Hence, it is humbly prayed that the writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication was rejected. He further submits that since the CBIT through Notification No.26/2018 - Central Tax dated 13.06.2018 through Clause No.(iii) of Para 2, amended the Rule 89 Sub-Rule (5) of the Central Goods and Services Tax Rules, 2017 (CGST Rules), retrospectively w.e.f. 01.07.2017 (by including and inserting the term 'Services' in the formula for refund), therefore, the petitioner-Firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant petition is disposed of with liberty to the petitioner-Firm to move a fresh application seeking refund in the spectrum of service, which is covered by the amendment in law. Such application shall be decided by the respondents strictly in accordance with the retrospective amendment made in the Rule 89 Sub-Rule (5) of CGST Rules, 2017 and also in accordance with the other laws applicable. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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