This is an application for amendment of the writ petition. By amending the writ petition, the petitioner seeks to have an order declaring Circular dated October 9, 2018 as ultra vires the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 read with Rule 96 of the Central Goods and Services Tax Rules, 2017.
Section 16 of the IGST Act, 2017 – Refund -- The petitioner prayed for amendment in the writ petition and sought directions to declare Circular dated October 9, 2018 as ultra vires the provisions of Section 16 of the IGST Act, 2017 read with Rule 96 of the Rules, 2017. The petitioner further prayed that orders in appeal dated July 5, 2021 and July 6, 2021 be set aside. The court observed that the amendments, if allowed, would not change the original character to the writ petition.
Held that:- The Hon’ble High Court listed the writ petition on December 14, 2021.
This is an application for amendment of the writ petition. By amending the writ petition, the petitioner seeks to have an order declaring Circular dated October 9, 2018 as ultra vires the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 read with Rule 96 of the Central Goods and Services Tax Rules, 2017.
Section 16 of the IGST Act, 2017 – Refund -- The petitioner prayed for amendment in the writ petition and sought directions to declare Circular dated October 9, 2018 as ultra vires the provisions of Section 16 of the IGST Act, 2017 read with Rule 96 of the Rules, 2017. The petitioner further prayed that orders in appeal dated July 5, 2021 and July 6, 2021 be set aside. The court observed that the amendments, if allowed, would not change the original character to the writ petition.
Held that:- The Hon’ble High Court listed the writ petition on December 14, 2021.