Petitioner is before this Court seeking to challenge Rule 96(10) of CGST Rules. Matter will be posted for hearing on 30.09.2021.
Rule 96(10) of the CGST Rules, 2017 — IGST refund —–The petitioner challenged Rule 96(10)(b) of the Rules, on the ground that the same curtails the right even under the Act and the same are ultra vires Article 14 and 19(1)(g) of the Constitution of India.
Held that:- The Hon’ble High Court issue Notice making it returnable on 30.09.2021. Further, directed that no recovery shall be effected on the tax paid for the goods exported and refunded upto 05.09.2019, till the next date of hearing.
Petitioner is before this Court seeking to challenge Rule 96(10) of CGST Rules. Matter will be posted for hearing on 30.09.2021.
Rule 96(10) of the CGST Rules, 2017 — IGST refund —–The petitioner challenged Rule 96(10)(b) of the Rules, on the ground that the same curtails the right even under the Act and the same are ultra vires Article 14 and 19(1)(g) of the Constitution of India.
Held that:- The Hon’ble High Court issue Notice making it returnable on 30.09.2021. Further, directed that no recovery shall be effected on the tax paid for the goods exported and refunded upto 05.09.2019, till the next date of hearing.