The matter of refund under inverted duty on input services will be decided on 28.04.2021
Rule 89(5) of CGST Rules, 2017—Refund — The petitions arises from the judgments of the High Court of Gujarat and of the High Court of Madras. The Gujarat High Court has held that Explanation (a) to Rule 89(5) of the CGST Rules 2017 is ultra vires, while a contrary view has been taken by the High Court of Madras. The court listed the present batch of cases for final hearing on 28 April 2021. The court directed that counter affidavits, if any, shall be filed within a period of two weeks and no adjournment shall be granted on the next date of hearing.