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2021 (2) TMI 691 - HC - GSTVires of sub- rule (10) of Rule 96 of the Central Goods and Services Tax Rules, 2017 - exemption from payment of Integrated Goods and Services Tax (IGST) on the goods imported under advance authorization - refund of IGST paid on goods imported under advance authorization - HELD THAT - It is hereby directed as an interim measure that no recovery of IGST already paid by the petitioner on the goods imported under advance authorization shall be made till the next date. Stand over to 16.03.2021.
The High Court of Bombay heard a case regarding the vires of sub-rule (10) of Rule 96 of the Central Goods and Services Tax Rules, 2017. The petitioner questioned a communication asking to clarify which benefit they are availing related to IGST on imported goods. The court directed that no recovery of IGST already paid shall be made until the next date, which is set for 16.03.2021.
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