2025 (3) TMI 248

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..... in the decision reported in M/s.Amit Cotton Industries Through Partner, Veljibhai Virjibhai Ranipa Vs Principal Commissioner of Customs [2019 (7) TMI 472 - GUJARAT HIGH COURT] had categorically held that the aforesaid circular cannot prevail over Rule 96. The Hon'ble Division Bench observed that the circular will not save the situation for the Department. The impugned order dated 24.11.2020 i .....

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..... read with Rule 96 of CGST Rules. The petitioner's request was rejected by the respondent vide order dated 24.11.2020 by citing Circular No.37/2018 dated 09.10.2018. Challenging the same, this writ petition has been filed. 3. The issue raised in the writ petition is no longer res integra. The Hon'ble Division Bench of Gujarat High Court in the decision reported in 2019 (7) TMI 472 (M/s.Ami .....

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