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TMI Blog2022 (12) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... e ascertained and whether petitioner then is entitled to input tax credit on the said purchase locally. This enquiry as regards entitlement of the Petitioner to receive any refund is already under way. Letters have been issued to the Petitioner, which the Petitioner has responded. In these circumstances to give declarations of law as sought by the Petitioner would be not only academic but also premature. Learned counsel for the Petitioner states that on the limited aspect regarding the power of the Respondent CGST Authorities to issue instructions dated 30 June 2021 to Customs Authorities, Petitioner will file a separate Writ Petition and the other challenges raised by the Petitioner would be raised at the appropriate time. Petition d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 4. 3. While the action pursuant to the show cause notice issued to the Petitioner is pending, the Petitioner has filed this Petition seeking various declarations of law. Firstly, Petitioner has sought to declare that Rule 96(10) of the Central Goods and Service Tax Rules, 2017 as amended is ultra vires of Integrated Goods and Service Tax Act, 2017 and illegal and violative of Article 14 and Article 19(1)(g) of the Constitution of India. Further declarations are sought with clarifications provided in paragraph 7 of Circular No. 45/19/2018-GST dated 30 May 2018, Para 5 of C.B.I. C. Circular No. 59/33/2018-GST dated 4 September 2018, Para 3 of Circular No. 70/44/2018-GST dated 26 October 2018, Para 51 of Circular No. 125/44/2019-GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made from imported raw material or not, whether they are manufacturing products made partly out of imported raw material, partly out of domestically procured raw material and whether the Petitioner is purchasing packing material locally would be ascertained and whether petitioner then is entitled to input tax credit on the said purchase locally. This enquiry as regards entitlement of the Petitioner to receive any refund is already under way. Letters have been issued to the Petitioner, which the Petitioner has responded. In these circumstances to give declarations of law as sought by the Petitioner would be not only academic but also premature. 6. Learned counsel for the Petitioner then sought to contend that assuming that inquiry is pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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