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Proviso (ii) of the opening paragraph of the Notification No.05/2017-C.T. (Rate) dated 28.06.2017, inserted vide Notification No.20/2018-C.T.(Rate) dated 26.07.2018, found ex-facie invalid and accordingly struck down.

Shanti Prime Publication Pvt. Ltd.

Refund — Proviso (ii) of the opening paragraph of the Notification No.05/2017-C.T. (Rate) dated 28.06.2017, inserted vide Notification No.20/2018-C.T.(Rate) dated 26.07.2018, found ex-facie invalid and accordingly struck down. — Shabnam Petrofils Pvt. Ltd. Vs. Union of India And 1 Other (S) [2019] 14 TAXLOK.COM 049 (Gujarat)

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