Validity of refund notification challenge fails where earlier binding ruling upholds the parent provision

The challenge to notifications issued under clause (ii) of the proviso to section 54(3) of the CGST Act and the Rajasthan GST Act was treated as covered by an earlier binding decision upholding the validity of the provision. On that basis, the notifications were not disturbed and the writ petition was disposed of accordingly. Other issues, apart from the validity of the provision, were expressly left open.

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Issues: Whether the challenge to the notifications issued under clause (ii) of the proviso to Section 54(3) of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017 survived in view of the binding decision upholding the validity of the provision.

Analysis: The controversy was treated as covered by the prior decision upholding the validity of the relevant provision. The order proceeded on the basis that the earlier pronouncement applied to the present matter, and the writ petition was therefore disposed of accordingly. The other points, apart from the validity of the provision, were expressly kept open.

Conclusion: The challenge to the impugned notifications did not succeed, and the validity already upheld was applied to the present case.

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