2025 (3) TMI 608

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..... of the CGST Act read with Rule 96 of CGST Rules - Zero Rated Supply - HELD THAT:- The issue raised in the writ petition is no longer res integra. The Hon'ble Division Bench of Gujarat High Court 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 .....

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..... upply. The petitioner sought refund of the IGST account paid by him by invoking Section 16(3) of IGST Act read with Section 54 of the CGST Act read with Rule 96 of CGST Rules. The petitioner's request was not considered. Hence, 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 decis .....

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