This is to apprise you about the recent decision of Hon’ble Gujarat High Court in the matter of VKC Footsteps India Private Limited v. Union of Indiawherein Hon’ ble Gujarat high court has accepted the submissions of petitioner that Rule 89(5) is violative of provision of sub-section 3 of Section 54 of CGST Act, 2017, which bar any registered person to claim refund of “any” unutilized ITC.
Further,similar proceedings have been concluded in the hearing before Hon’ble Madras High Court in the matter of Tvl. Transtonnelstroy AFCONS Joint Venture vs. Union of India but judgment has not been delivered yet.
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