Notice issued to respondent regarding validity of Rule 96(10) of the CGST Rules.
Section 54 of the CGST Act, 2017 — Refund —–The petitioner challenged Rule 96(10) of the Rules as ultra vires Section 16 of the IGST Act, ultra vires Sections 54 and 164 of the CGST Act, 2017, and ultra vires Articles 14 and 19(1)(g) of the Constitution of India. The counsel for the petitioner submitted that the orders passed by this Court in other matters wherein the issue is identical. He sought interim relief and submitted that the petitioner has not claimed the refund of integrated tax for the goods exported after 26.11.2020 and he has not exported any goods after 26.11.2020 on payment of integrated tax.
Held that:- The Hon’ble High Court issued notice for 20.10.2021 and directed that no recovery shall be effected on the tax paid for the goods exported and refunded upto 26.11.2020, till the next date of hearing.
Notice issued to respondent regarding validity of Rule 96(10) of the CGST Rules.
Section 54 of the CGST Act, 2017 — Refund —–The petitioner challenged Rule 96(10) of the Rules as ultra vires Section 16 of the IGST Act, ultra vires Sections 54 and 164 of the CGST Act, 2017, and ultra vires Articles 14 and 19(1)(g) of the Constitution of India. The counsel for the petitioner submitted that the orders passed by this Court in other matters wherein the issue is identical. He sought interim relief and submitted that the petitioner has not claimed the refund of integrated tax for the goods exported after 26.11.2020 and he has not exported any goods after 26.11.2020 on payment of integrated tax.
Held that:- The Hon’ble High Court issued notice for 20.10.2021 and directed that no recovery shall be effected on the tax paid for the goods exported and refunded upto 26.11.2020, till the next date of hearing.