https://www.taxtmi.com/caselaws?id=368030 HC examined the constitutional validity of amended subrule [5] of Rule 89 in GST Rules, 2017. The court considered the retrospective effect preventing refund claims for differential service tax under inverted tax structure. Petitioner challenged the rule's legality, arguing it improperly restricts refund rights established by the CGST Act. Case was adjourned with notice returnable on specified date for further legal scrutiny. en-us Thu, 27 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368030 HC examined the constitutional validity of amended subrule [5] of Rule 89 in GST Rules, 2017. The court considered the retrospective effect preventing refund claims for differential service tax under inverted tax structure. Petitioner challenged the rule's legality, arguing it improperly restricts refund rights established by the CGST Act. Case was adjourned with notice returnable on specified date for further legal scrutiny. Case-Laws GST Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368030