9911796707
TMI Blog2023 (6) TMI 678X X X X Extracts X X X X X X X X Extracts X X X X ..... s entertained several petitions involving very issue of vires of Rule 96(10) of the CGST Rules, 2017 and has also granted interim protection to the petitioners concerned - One of such order in VISION PRODUCTS PVT. LTD. VERSUS UNION OF INDIA [ 2023 (6) TMI 580 - GUJARAT HIGH COURT] was produced before the Court. When in many cases, interim relief is granted, the petition deserves to be treated at par. Therefore, by way of interim relief, it is directed that the respondent authority shall not make any coercive recovery from the petitioner in respect of the refund of the integrated tax already paid, till further orders - civil application allowed. - HONOURABLE MR. JUSTICE N.V.ANJARIA And HONOURABLE MR. JUSTICE DEVAN M. DESAI MR A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it, 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 Section 16 of the 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 Act, 2017. (c) That this Hon ble Court may also be pleased to issue a writ of mandamus, or any o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In support of the prayer made in the present Civil Application, it was submitted that this Court has entertained several petitions involving very issue of vires of Rule 96(10) of the CGST Rules, 2017 and has also granted interim protection to the petitioners concerned. One of such order in Vision Products Private Limited vs. Union of India dated 26.04.2023 passed in Special Civil Application No.6610 of 2023 was produced before the Court. 6. In the aforesaid view, when in many cases, interim relief is granted, the petition deserves to be treated at par. Therefore, by way of interim relief, it is directed that the respondent authority shall not make any coercive recovery from the petitioner in respect of the refund of the integrated tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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