Sri Sai Vishwas Polymers Vs Union of India
Date: April 29, 2025
Subject Matter
Deletion of Rule 96(10) without a saving clause halts all actions based on that rule
Summary
The petitioner is a partnership firm involved in manufacturing gold bars and jewelry, registered under GST and compliant with tax liabilities in accordance with the CGST, UKGST, and IGST Acts. They claimed a substantial refund under IGST for exports,…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT The petitioner, who is the partnership firm, has filed the present writ petition for declaring Rule 96 (10) of the Central Goods and Services Tax Rules, 2017 (for short ‘CGST Rules’) as ultra vires to Section 16 of the IGST Act, 2017 read with Section 54 of the CGST Act, 2017 as well as for setting aside the impugned order dated 03.02…