Shanti Prime Publication Pvt. Ltd.
Vires of amended sub rule  of Rule 89 of CGST Rules, 2017—In the instant case, Petitioner has challenged the vires of amended sub rule  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]