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TMI Blog2023 (2) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... None. ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) Draft amendment is allowed. Necessary amendment shall be carried out forthwith. The petitioner is before this Court seeking to challenge sub Rule (10) of Rule 96 of the CGST Rules, 2017 to the extent it denies the option of rebate claim to the petitioner for importing goods under Advance Authorization License as ultra vires the Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorization License, as ultra vires the 164 of the CGST Act, 2017. (c) That this Hon'ble Court may also be pleased to issue a writ of mandamus, or any other appropriate writ, order or direction striking down Sub Rule (10) of Rule 96 of the CGST Rules, 2017 to the extent it denies the option of rebate claim to the petitioner for importing goods under Advance Authorization License, as ultra vir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Special Civil Application No. 11363 of 2020. We are given to understand that in the lead matter i.e. Special Civil Application No. 11363 of 2020, the pleadings are completed. On 13th February, 2023 hearing which has to take place, learned advocate for the petitioner may make a request to the concerned authority to seek adjournment for two days as all matters are coming up on board on 15th Febru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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