Court Reviews Validity of Rule 89(5) on Denial of Refunds for Unutilized Tax Credits; Ad-Interim Relief Granted.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Vires of Rule 89(5) of the Central Goods and Services Tax Rules, 2017 - denial of grant of refund of unutilized tax credit in respect of tax paid on input services - Notices issued - ad-interim relief granted.....