Mathiri Sgp Mhc: The Madras High Court First Bench of the Hon’ble Chief Justice and Hon’ble Mr. Justice Senthil Kumar Ramamurthy has dismissed a batch of writ petitions today (21.09.2020) challenging the Constitutional validity of Sec. 54(3) of CGST Act/TNGST Act, 2017 along with Rule 89(5) of CGST Rules/TNGST Rules, 2017.

[9/21, 14:54] Mathiri Sgp Mhc: The Madras High Court First Bench of the Hon’ble Chief Justice and Hon’ble Mr. Justice Senthil Kumar Ramamurthy has dismissed a batch of writ petitions today (21.09.2020) challenging the Constitutional validity of Sec. 54(3) of CGST Act/TNGST Act, 2017 along with Rule 89(5) of CGST Rules/TNGST Rules, 2017.
The Petitioners were represented by Mr. Sujith Ghosh for Mr. Aditya Reddy, Mr. R. Parathasarathy, Mr. Seniappan, Mr. P.B. Harish & others.
The Centre was represented by the Additional Solicitor General of India Mr. Shankaranarayanan for Mr. A.P. Srinivas, and Mrs. Hema Muralikrishnan Senior Central Government Standing Council.
The State of Tamil Nadu was represented by Mr. Mohammed Shaffiq, Special Government Pleader (Taxes) and Ms. G. Dhana Madhri, Government Advocate.
This decision is a landmark judgment since the Gujarat High Court in the case of VKC Footsteps has already passed an order holding that by prescribing the formula in Rule 89(5) of the CGGST Rules, 2017 to exclude refund of tax paid on ‘input service’ as part of the refund of unutilised input tax credit is contrary to the provisions of Sec. 54(3) of the CGST Act, 2017 which provides for claim of refund of ‘any unutilised input tax credit’.
[9/21, 14:55] Sekarreporter 1: 🌹🌹