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2023 (4) TMI 1268 - GUJARAT HIGH COURTStaying operation of communication dated 9.3.2023, which is from the office of the Deputy Collector, Customs, Mundra - Erroneous refund granted to the petitioner - Constitutional validity of Rule 96(10)(b) of Central Goods and Services Tax / Gujarat Goods and Services Tax, 2017 - HELD THAT:- It is an admitted position that other petitions relying the vires of Rule 96(10)(b), have been entertained by this Court and the same are pending consideration. In those petitions, interim relief is granted to those petitioners concerned which is evident from the orders annexed in the compilation of Civil Application. When the authorities have acted to address the aforesaid communication dated 09.03.2023 even when the main petition is pending, the petitioner deserves to be treated at par with the other similarly situated petitioners, to be entitled to ad-interim relief - by way of interim relief, it is directed that the adjudication proceedings may go on, however, there shall be no coercive recovery against the petitioner. Application allowed.
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