Cosmo Films India Vs Union of India
Date: October 20, 2020
Subject Matter
IGST rebate on export is denied to advance authorisation license holders who claim IGST exemption at the time of import
Summary
The petitioner challenged the validity of sub-rule (10) of Rule 96 of CGST Rules substituted vide Notification No. 54/2018-­Central Tax dated October 9, 2018 denying the option to claim IGST rebate for importing goods without payment of IGS…
1. Rule returnable forthwith. The Learned Standing Counsel Mr. Nirzar Desai waived service of notice of rule on behalf of the respondent nos. 1, 3 and 4. 2. Having regard to the controversy raised in this petition in narrow compass, with the consent of the learned advocates for the respective parties, the same is taken up for final hearing . 3. By this petition, under Article 226 of the Constituti…