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VKC FOOTSTEPS INDIA PVT. LTD. vs. UNION OF INDIA & 2 OTHER(s)
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
BHARGAV D. KARIA
Pet. Counsel
Mihir Joshi
Amrita Thakore
Hardik Modhwithy
Res. Counsel
Nirzar S Desai
Parth Bhatt
Soaham Joshi

Petitioner / Applicant

VKC FOOTSTEPS INDIA PVT. LTD.

Respondent UNION OF INDIA & 2 OTHER(s)
Court Gujarat High Court
State

Gujrat

Date Jul 24, 2020
Order No.

R/SPECIAL CIVIL APPLICATION NO. 2792 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 14980 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 12483 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 13120 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 14148 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 14155 of 2018 With R/SPECIAL CIVIL APPLICATION NO. 16269 of 2019 With CIVIL APPLICATION (FOR DIRECTION) NO. 1 of 2019 In R/SPECIAL CIVIL APPLICATION NO. 16269 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 16276 of 2019 With R/SPECIAL CIVIL APPLICATION NO. 653 of 2019

Citation

2020(7) TAXREPLY 3153
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ORDER

1. Since these petitions are arising out of the common issue, the same were heard analogously and are being disposed of by this Common Judgment. 2. For the sake of convenience, the Special Civil Application No. 2792 of 2019 is treated as the lead matter. 3. The petitioner has prayed for the following reliefs: “20. The Petitioners, therefore, prays that this Hon’ble Court may be pleased to: (a) hold that the amended Rule 8 of the CGST Rules is ultra vires Section 54(5) inasmuch as Section 54(3) provides for refund of ‘any unutilized input tax credit accumulated on account of inverted duty structure thereby covering credit of both ‘inputs’ and ‘input services’; (b) hold that the amended Rule 89 of the CGST Rules is violative of Article 14 of Constitution of India inasmuch as it treats dealers with accumulated credit on inputs and dealers with accumulated credit on input services differently; (c) hold that Section 1....

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