2023 (11) TMI 659 - HC - GST

Vires of Sub-Rule (10) of Rule 96 of the Central Goods and Service Tax Rules, 2017 - HELD THAT - NOTICE, returnable on 27TH JULY, 2023. By way of ad-interim-relief, it is directed that the Respondent-authorities shall not make any coercive recovery from the petitioner in respect of refund of integrated tax already paid, till further orders.

Summary

The Gujarat High Court issued an order in response to a petition challenging Sub-Rule (10) of Rule 96 of the Central Goods and Service Tax Rules, 2017. The court granted interim relief, directing that no coercive recovery be made from the petitioner regarding the refund of integrated tax already paid. Notice is returnable on 27th July 2023.