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ADANI WILMAR LIMITED vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
A.C. RAO
Pet. Counsel
Amrita M Thakore
S.n. Soparkar
Res. Counsel
Na

Petitioner / Applicant

ADANI WILMAR LIMITED

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Jul 31, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 13120 of 2019

Citation

2019(7) TAXREPLY 2044
Original Order
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ORDER

Heard Mr. S.N. Soparkar, the learned senior counsel appearing with Ms. Amrita Thakore, the learned advocate for the writapplicant. In the context of nature of challenge visavis prayer clause 11 to hold and declare the Rule 89(5) of the Central Goods and Services Tax Rules, 2017 as amended vide Notification No.21/2018Central Tax, dated 18.4.2018 and Notification No.26/2018Central Tax, dated 13.6.2018 to the extent that the said provision denies grant of the refund of the unutilized tax credit in respect of the tax paid on input services is ultra vires to the Constitution of India and provisions of the Central and Service Tax Act, 2017, our attention is invited to Sections53, 54 of Chapter XI pertaining to the “Refund” of the Act, 2017 and specifically subsection (3)(ii) along with unnumbered proviso of the very section in juxtaposition to definition of “input”, “input services”, “input tax”, “input tax credit” respective....

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