2018 (9) TMI 1475

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....pearance: MR MIHIR JOSHI SR. ADV. With MS AMRITA M THAKORE(3208) for the PETITIONER(s) No. 1,2 for the RESPONDENT(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MR.JUSTICE ANANT S. DAVE) Heard Mr. Mihir Joshi, learned senior counsel with Ms. Amrita Thakore, learned advocate for the petitioners. In the context of nature of challenge vis-a-vis prayer clause 17 to hold and declare Rule 89(5....

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....nterest, penalty, fees or any other amount so existed which came to be later on amended vide notification No.21/2108 dated 18.4.2018 and notification No.26/2018 dated 13.6.2018 and without disputing the fact about existence of power of amending the Rule with retrospective effect, contentions are raised based on grounds of challenge that impugned amended Rule 89(5) denies the benefit of refund of u....