Bank Guarantee — Challenge made to an amended Rule 89(5) which denies the benefit of refund of the unutilized input tax credit. Notices issued. Matter be tagged along-with 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. — Adani Wilmar Limited vs. Union Of India.[2019] 14 TAXLOK.COM 065 (GUJ)