2025 (1) TMI 397

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....I AND HON'BLE MR. JUSTICE MUNNURI LAXMAN For the Petitioner: Mr. Sharad Kothari For the Respondent: Mr. Hemant Dutt Mr. Rajvendra Saraswat ORDER 1. This civil writ petition under Article 226 of the Constitution of India has been preferred claiming the following reliefs:- "It is, therefore, most respectfully prayed that this writ petition may kindly be allowed and- ....

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....inputs on account of inverted rate of duty structure, but its refund application was rejected. He further submits that since the CBIT through Notification No.26/2018 - Central Tax dated 13.06.2018 through Clause No.(iii) of Para 2, amended the Rule 89 Sub-Rule (5) of the Central Goods and Services Tax Rules, 2017 (CGST Rules), retrospectively w.e.f. 01.07.2017 (by including and inserting the term ....