2019 (11) TMI 888

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....NOURABLE MS.JUSTICE HARSHA DEVANI) 1.Mr. Rohan Shah, learned counsel with Mr. Bhavesh B. Chokshi and Mr. Mayank Jain, learned advocates for the petitioners invited the attention of the court to the impugned notification dated 14th November, 2017 and submitted that by virtue of the said notification the rate of tax for the restaurant sector has been fixed at 2.5 % without any input tax credit. ....

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....ption of paying higher rate of tax and availing input tax credit. 3. Next it was submitted that the notification has been issued in exercise of powers conferred under sub-section(1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and subsection (1) of section 16 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "CGST Act"). Referring to s....

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....stricted is introduced by virtue of a notification and is not prescribed by the rules. Moreover, under sub-section (1) of section 16 of the CGST Act, a condition or a restriction can be imposed; however, it is not permissible to deny/extinguish the right to avail of credit thereunder. 5. It was submitted that the Explanation is also arbitrary inasmuch as, in case of other services, there is an ....

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....ONDENT 25/11/2019 (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. The learned advocate for the petitioners has submitted anote for speaking to the minutes. 2. Perused the note for speaking to the minutes. It appears that on account of inadvertent error in paragraph 6 of the order dated 14.11.2019 passed in Special Civil Application No. 19835 of 2019, the word 'amount' has crept ....