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FEDERATION OF GUJARAT WEAVERS WELFARE ASSOCIATION vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
A. P. THAKER
Pet. Counsel
Dhaval Shah
Prakash Shah
Res. Counsel
Na

Petitioner / Applicant

FEDERATION OF GUJARAT WEAVERS WELFARE ASSOCIATION

Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Dec 26, 2018
Order No.

R/SPECIAL CIVIL APPLICATION NO. 20626 of 2018

Citation

2018(12) TAXREPLY 2429
Original Order
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ORDER

Mr. Prakash Shah learned advocate with Mr. Dhaval Shah, learned advocate for the petitioner invited the attention of the Court to sub-section (3) of Section 54 of the Central Goods and Services Tax Act, 2017, to submit that the clause (ii) thereof provides that where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. It was submitted that vide notification No. 5/2017, the Central Board had notified the items in respect of which no refund of un-utilized items would be allowed. It was submitted that thereafter by the impugned notification dated 26th July, 2018. Central Government has amended the said notification and provided that such notification shall not apply to the input tax credit accumulated on supplies received on or after 1st Day of August, 201....

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