2019 (3) TMI 1316

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....Government Pleader for respondent Nos. 1 to 4. The challenge in this petition is to Rule 89(5) of the Central Goods and Services Tax Rules, 2017 along with Notification No. 21/2018 dated 18.04.2018, Notification No. 26/2018 dated 13.06.2018 and the Circular No. 79/53/2018 dated 31.12.2018 issued under the Central Goods and Services Act, 2017. According to the petitioner who is the Manufacturer o....