Sance Laboratories Private Limited Vs Union Of India
Date: October 10, 2024
Subject Matter
Rule 96(10) is ultra vires Section 16 of the IGST Act due to the unreasonable restrictions it imposed on exporters
Summary
The writ petitions were filed to challenge Rule 96(10) of the CGST Rules, with the primary argument centered on its alleged inconsistency with Section 16 of the IGST Act. The petitioners, exporters entitled to seek refunds of IGST paid on exports, co…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT These writ petitions are filed challenging the validity of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the ‘CGST Rules’) primarily on the ground that the Rule is ultra vires the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as t…