Home Case Index All Cases GST GST + HC GST - 2023 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 1371 - GUJARAT HIGH COURTConstitutional Validity of Sub Rule (10) of Rule 96 of the CGST Rules, 2017 - ultra vires Section 16 of the IGST Act, ultra vires Section 54 and 164 of the CGST Act, 2017, and ultra vires Articles 14 and 19(1)(g) of the Constitution of India - refund of Integrated Tax paid on goods exported - HELD THAT:- It was pointed out that the petition containing identical controversy to be entertained by Co-ordinate Bench of this court in MESSRS AMVIAN AUTOMOTIVE PVT. LTD. VERSUS UNION OF INDIA [2022 (11) TMI 1366 - GUJARAT HIGH COURT]. It was further pointed out from the said order that interim relief was also granted by directing that the respondent shall not make any coercive recovery. Notice, returnable on 26.4.2023.
|