Petitioner challenged provisions of rule 89(5) as it is ultra vires Article 14 of the Constitution and also ultra vires Section 54 of the Act as it excludes the component of credit of input services from the definition of Net ITC in the formula prescribed for claiming refund of unutilized credit in case of inverted duty structure.
Refund— Section 54 of CGST Act— In the instant case, this writ petition is filed to declare the provisions of impugned clause (ii) to proviso to Section 54(3) of the CGST Act, 2017, as ultra vires the Constitution of India, violative of the fundamental rights guaranteed by the Constitution under Article 14, 19(1)(g) of the Constitution of India.
Writ petition are also filed to declare the provisions of impugned Rule 89(5) of the CGST Rules, 2017, as ultra vires Article 14 of the Constitution as also ultra vires Section 54 of the CGST Act, 2017 in so far as it excludes the component of credit of input services from the definition of Net ITC in the formula prescribed for claiming refund of unutilized credit in case of inverted duty structure.
writ petitioner has sought for interim directions to the 3rd respondent to be taken on record the petitioner’s claim for refund of unutilized credit, as and when filed, arising under Section 54(3) of the TNGST Act by including input service within the meaning of the term Net ITC, pending disposal of the writ petition.
Held that— Interim direction as prayed for if granted would amount to granting the main relief itself. hence, prayer sought cannot be granted.
Respondents to receive the refund applications and keep them pending till the disposal of the writ petitions. Post the instant writ petitions on 15-4-2019.
Petitioner challenged provisions of rule 89(5) as it is ultra vires Article 14 of the Constitution and also ultra vires Section 54 of the Act as it excludes the component of credit of input services from the definition of Net ITC in the formula prescribed for claiming refund of unutilized credit in case of inverted duty structure.
Refund— Section 54 of CGST Act— In the instant case, this writ petition is filed to declare the provisions of impugned clause (ii) to proviso to Section 54(3) of the CGST Act, 2017, as ultra vires the Constitution of India, violative of the fundamental rights guaranteed by the Constitution under Article 14, 19(1)(g) of the Constitution of India.
Writ petition are also filed to declare the provisions of impugned Rule 89(5) of the CGST Rules, 2017, as ultra vires Article 14 of the Constitution as also ultra vires Section 54 of the CGST Act, 2017 in so far as it excludes the component of credit of input services from the definition of Net ITC in the formula prescribed for claiming refund of unutilized credit in case of inverted duty structure.
writ petitioner has sought for interim directions to the 3rd respondent to be taken on record the petitioner’s claim for refund of unutilized credit, as and when filed, arising under Section 54(3) of the TNGST Act by including input service within the meaning of the term Net ITC, pending disposal of the writ petition.
Held that— Interim direction as prayed for if granted would amount to granting the main relief itself. hence, prayer sought cannot be granted.
Respondents to receive the refund applications and keep them pending till the disposal of the writ petitions. Post the instant writ petitions on 15-4-2019.