2018 (10) TMI 141 - HC - GST

Vires of Rule 96(10)(b) of Central Goods and Service Tax Rules - Refund of IGST in case of export / Zero rated supplies - Validity of subordinate legislation giving retrospective effect to the amended provision by virtue of which, upon export of goods, the duty which is already refunded, would have to be paid back to the Government. Held that - Notice returnable on 17.10.2018. Direct service to respondent No.3 is permitted.

Summary

The Gujarat High Court allowed the amendment in the case challenging Rule 96(10)(b) of Central Goods and Service Tax Rules. The petitioners objected to the retrospective effect of the rule, which required duty refund upon export of goods. The court issued notice returnable on 17.10.2018 and permitted direct service to respondent No.3.