Vires of amended sub rule [5] of Rule 89 of CGST Rules, 2017—In the instant case, Petitioner has challenged the vires of amended sub rule [5] of Rule 89 of the Central Goods & Services Rules, 2017 which has been given retrospective effect.

Held that—Essentially, by virtue of this rule, in case of inverted tax structure of Service tax, the assessee; such as the petitioner, would not be able to claim refund of the differential service tax.
The Government, as a subordinate legislature, cannot frame rules which deprive a person of such benefit.[M/S. SCORPIO ENERPRISE THROUGH DEVANG HARSHADBHAI PATHAK S/O. HARSHADBHAI PATHAK VERSUS UNION OF INDIA] [ GUJARAT HIGH COURT]