2019 (8) TMI 1350

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.... no.1, Shri S.N. Bhattad, Advocate for the respondent nos.4 and 5. Shri Naresh Thacker, the learned counsel for the petitioner, submits that the petitioner challenges the vires of Rule 89 (5) of the Central Goods and Services Tax (CGST) Rules, 2017 on the ground that it runs contrary to the provisions of Section 54 (3) of the Central Goods and Services Tax (CGST) Act, 2017. The cause of action ....