2018 Taxo.online 370
R/SPECIAL CIVIL APPLICATION No. 14980 of 2018 dated 27.09.2018
M/s. SCORPIO ENERPRISE
UNION OF INDIA
Central Goods & Services Tax Act, 2017
CGST Rules, 2017
Akil Kureshi, Justice & B.N. Karia, Justice
Represented by: –
Petitioner: – Ms. Oza for M/s. Wadia Ghandy and Co.
Petitioner has challenged the vires of amended sub-rule  of Rule 89 of the Central Goods & Services Rules, 2017 which has been given retrospective effect. Essentially, by virtue of this rule, in case of inverted tax structure of Service tax, the assessee; such as the petitioner, would not be able to claim refund of the differential service tax. One of the main arguments of the petitioner is that the Central Goods & Service Tax Act, 2017 recognizes granting of refund. The Government, as a subordinate legislature, cannot frame rules which deprives a person of such benefit.
Notice returnable on 25th October 2018.