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TMI BlogCONSTITUTIONAL VALIDITY OF RULE 96(10) OF CGST RULE, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... CONSTITUTIONAL VALIDITY OF RULE 96(10) OF CGST RULE, 2017 X X X X Extracts X X X X X X X X Extracts X X X X ..... e refund of IGST after filing the GSTR-3B. Now my client got the notice from customs and directed the GST department to collect the GST with interest which was sanctioned earlier as this is not legal due to Rule 96(10) of CGST Act-2017. My client is in opinion that The effect of Rule 96(10) is an indirect violation of Section 16 of the IGST Act which provides for zero rated supply. We have cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imed refund of duty after payment of duty while clearing the goods so the Government has not received any revenue. Alternatively, the we could have cleared the goods under L.U.T. route, then also it was not required to pay any duty for the same. There is no loss revenue to the government in both the cases. Reply By Shilpi Jain: The Reply: Yes. Rule 96(10) has been challenged in certain Courts. Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ou can also challenge the rule by filing a Writ or tagging to the already pending matters. Reply By Padmanathan Kollengode: The Reply: Matter is pending before most High Courts now. consider filing a writ petition. Reply By Shilpi Jain: The Reply: You would be glad to know that the Kerala HC in the case of Sance laboratories has struck down this rule! Sance Laboratories Pvt. Ltd. Vs. Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India and Ors. [2024 (11) TMI 188 - KERALA HIGH COURT] X X X X Extracts X X X X X X X X Extracts X X X X
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