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” respectively under Sections2 (59) (60) (62) and (63) of the Act and Rule 89 about application for refund of the tax, interest, penalty, fees or any other amount so existed, which came to be later on amended vide notification No.21/2108, dated 18.4.2018 and notification No.26/2018, dated 13.6.2018 and without disputing the fact about existence of power of amending the Rule with retrospective effect, contentions are raised based on grounds of challenge that the impugned amended Rule 89(5) denies the benefit of refund of the unutilized input tax credit.

Considering the above, prima facie, we are inclined to issue Notice returnable on 21/08/2019.

To be tagged alongwith the Special Civil Application No.14155 of 2018 with Special Civil Application No.12483 of 2019 with Special Civil Application No.14980 of 2018 and the Special Civil Application No.653 of 2019.