2022 (4) TMI 1457

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ar No.37/2018 dated 09th October 2018 - vires of Section 16 of the IGST Act, 2017 read with Section 54 of CGST Act, 2017 and Rule 96 of CGST Rules, 2017 and violative of Articles 14, 19 and 21 of the Constitution of India - HELD THAT:- The respondents are directed to scrutinize and sanction the refund of the petitioner within two weeks. List on 18th May, 2022. - W.P.(C) 6172/2022 - - - Dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2017] , Circular No.37/2018 dated 09th October 2018 is ultra vires Section 16 of the IGST Act, 2017 read with Section 54 of CGST Act, 2017 and Rule 96 of CGST Rules, 2017 and violative of Articles 14, 19 and 21 of the Constitution of India. Petitioner also seeks directions to the respondents to grant refund of IGST paid on goods exported by the petitioner during the Transitional Period along wi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X