Power Engineering (India) Private Ltd Vs Union of India
Date: May 6, 2025
Court: High Court
Bench: Bombay
Type: Writ Petition
Subject Matter
Show cause notice be issued prior to any demands for refund recovery
Summary
The petitioner, a 100% Export Oriented Unit (EOU) engaged in manufacturing electronic goods, challenged the validity of Rule 96(10) of the CGST Rules, which restricts the refund of IGST paid on exports if the individual has received exempt supplies.…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1.The petition is filed, being aggrieved by the alleged arbitrary, illegal, highhanded and without jurisdiction action initiated on the part of the respondent no.1 in enacting Rule 96(10) of the Central Goods & Services Tax Rules, 2017 (`CGST Rules’, for short). In addition, the challenge is also raised to the action on the part of responden…