9911796707
TMI Blog2023 (4) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... us refund granted to the petitioner - Constitutional validity of Rule 96(10)(b) of Central Goods and Services Tax / Gujarat Goods and Services Tax, 2017 - HELD THAT:- It is an admitted position that other petitions relying the vires of Rule 96(10)(b), have been entertained by this Court and the same are pending consideration. In those petitions, interim relief is granted to those petitioners conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned advocate Mr. Avinash Poddar appearing for the applicant original petitioner and learned advocate Mr. Priyank Lodha for the respondent authorities. 2. The applicant has prayed for interim relief by staying operation of communication dated 9.3.2023, which is from the office of the Deputy Collector, Customs, Mundra. Thereby, the Customs authorities required the petitioner to pay Rs. 6,49,7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority pursuant to letter dated 24.11.2020. The prayer in the petition is also made to transfer the proceedings. 5. It is an admitted position that other petitions relying the vires of Rule 96(10)(b), have been entertained by this Court and the same are pending consideration. In those petitions, interim relief is granted to those petitioners concerned which is evident from the orders annexed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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