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2022 (4) TMI 1457 - DELHI HIGH COURTRefund of IGST - goods exported during transitional period - Constitutional Validity of Paragraph 11(d) read with 12A(a)(ii) of the Notes and Conditions of the Notification dated 31st October, 2016 [as amended by Notification dated 29th June 2017 and Notification dated 26th July, 2017], Circular No.37/2018 dated 09th October 2018 - vires of Section 16 of the IGST Act, 2017 read with Section 54 of CGST Act, 2017 and Rule 96 of CGST Rules, 2017 and violative of Articles 14, 19 and 21 of the Constitution of India - HELD THAT:- The respondents are directed to scrutinize and sanction the refund of the petitioner within two weeks. List on 18th May, 2022.
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