2023 (2) TMI 1148

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a vires the Section 16 of the IGST Act read with Section 54 of the CGST. HELD THAT:- Issue Notice to the respondents making it returnable on 15th February, 2023.
Honourable Ms. Justice Sonia Gokani And Honourable Mr. Justice Sandeep N. Bhatt For the Petitioner No. 1 : Mr Anand Nainawati (5970). For the Respondent No. 1, 2, 3, 4, 5 : None. ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOK .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e IGST Act read with Section 54 of the CGST. (b) That this Hon'ble Court may also be pleased to issue a writ of mandamus, or any other appropriate writ, order or direction striking down Sub Rule (10) of Rule 96 of the CGST Rules, 2017 to the extent it denies the option of rebate claim to the petitioner for importing goods under Advance Authorization License, as ultra vires the 164 of the CGST A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ove the relief prayed for at clause (d) above; (g) For cost of the petition; (h) For such further and other relief as the nature and circumstances of the case may warrant. Heard Mr. Anand Naninawati, learned advocate for the petitioner. Issue Notice to the respondents making it returnable on 15th February, 2023. To be tagged with Special Civil Application No. 11363 of 2020. We are given .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X