https://www.taxtmi.com/caselaws?id=383686 The Gujarat High Court allowed the draft amendment in a case challenging the constitutional validity of Rule 89(5) of the Central Goods and Services Tax Rules, 2017, regarding the refund of unutilized tax credit on input services. The court issued notice to the respondents for a specified date and permitted direct service, scheduling the case to be heard along with another Special Civil Application. This judgment underscores the significance of contesting tax rules' constitutionality, particularly concerning the denial of refund on unutilized tax credit, and demonstrates a meticulous examination of statutory provisions and definitions in the context of legal challenges. en-us Thu, 25 Jul 2019 00:00:00 +0530 Mon, 10 Mar 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383686 The Gujarat High Court allowed the draft amendment in a case challenging the constitutional validity of Rule 89(5) of the Central Goods and Services Tax Rules, 2017, regarding the refund of unutilized tax credit on input services. The court issued notice to the respondents for a specified date and permitted direct service, scheduling the case to be heard along with another Special Civil Application. This judgment underscores the significance of contesting tax rules' constitutionality, particularly concerning the denial of refund on unutilized tax credit, and demonstrates a meticulous examination of statutory provisions and definitions in the context of legal challenges. Case-Laws GST Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383686