Page 42 - GSTL_18th June 2020_Vol 37_Part 3

Registration under GST — Requirement for book sellers
The Delhi High Court Bench comprising Hon’ble Mr. Justice Navin
Chawla on 12-3-2020 issued notice in the W.P. (C) No. 2698 of 2020 filed by
Akhil Bhatiya Hindi Prakashak Sangh against Union of India.
In this case petitioners society has challenged the action of respondents
in denying to buy books from its members on the ground that they do not have
GST registration number. It was contented by petitioners that they do not require
registration under the provisions of the Central Goods and Services Tax Act, 2017
and that there was no provision in the Act mandating such registration.
REPRESENTED BY : Mr. Sumit Kumar, Advcoate, for the Petitioner.
Mr. Vivek Goyal, CGSC, for the Respondent.

Refund of unutilized tax credit — Vires of amended Rule
89(5) of CGST Rules, 2017
The Gujarat High Court Bench comprising Hon’ble Mr. Justice J.B.
Pardiwala and Hon’ble Mr. Justice A.C. Rao on 25-7-2019 issued notice in the
R/Special Civil Application No. 12483 of 2019 filed by Quarry Owners Associa-
tion against Union of India.
The petitioners in this case are aggrieved with retrospective amendment
carried out Rule 89(5) of Central Goods and Services Tax Rules, 2017 vide Notifi-
cation Nos. 21/2018-C.T., dated 18-4-2018 and 26/2018-C.T., dated 13-6-2018
which denies benefit of refund of unutilized input tax credit. The petitioners also
challenged the demand notice issued to them after aforesaid amendments.
REPRESENTED BY : Mr. Uchit N. Sheth, for the Petitioner.

GST LAW TIMES  18th June 2020  42