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2021 (9) TMI 876 - HC - GSTRefund of Integrated tax - no export of any goods after 05.09.2019 on payment of integrated tax - Validity of Sub Rule (10) of Rule 96 of the CGST Rules, 2017 - ultra vires Section 16 of the IGST Act - ultra vires Sections 54 and 164 of the CGST Act - 2017 - ultra vires Articles 14 and 19(1)(g) of the Constitution of India - HELD THAT:- No recovery shall be effected on the tax paid for the goods exported and refunded upto 05.09.2019, till the next date of hearing - Noticing the fact that many such matters are pending from the year 2019 and there is an urgency made out by learned advocate Mr. Paresh Dave, let all those matters be posted for hearing on 30.09.2021.
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