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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Exporters Win Right to Challenge CGST Rule 96(10)(b) Refund Mechanism Through Permitted Amendment</h1> HC permitted amendment in challenge against Rule 96(10)(b) of CGST Rules regarding duty refund on goods export. Petitioners contested retrospective ... Leave to amend - permission for direct service of process - issuance of notice returnableLeave to amend - Grant of leave to amend the petition - HELD THAT: - The Court allowed the petitioner leave to amend the petition. This is an interlocutory procedural direction permitting modification of pleadings so that the petition can properly present the challenge it advances. No adjudication was made on the substantive vires challenge to the subordinate legislation in this order. [Paras 1]Leave to amend is granted.Permission for direct service of process - issuance of notice returnable - Service directions and issue of notice returnable on a specified date - HELD THAT: - The Court directed that notice be issued returnable on 17.10.2018. It permitted direct service on respondent No.3 and additionally authorised the petitioners to communicate this order to respondents No.1 and No.2 by Email in addition to the usual Court process. These are procedural directions to ensure respondents receive notice of the petition and the amended pleadings. [Paras 3]Notice ordered returnable on 17.10.2018; direct service on respondent No.3 permitted; respondents No.1 and No.2 may also be served by Email in addition to Court process.Final Conclusion: Interlocutory order granting leave to amend the petition and directing service: notice to be issued returnable on 17.10.2018, direct service on respondent No.3 permitted, and respondents No.1 and No.2 may additionally be informed of this order by Email. The Gujarat High Court allowed the amendment in the case challenging Rule 96(10)(b) of Central Goods and Service Tax Rules. The petitioners objected to the retrospective effect of the rule, which required duty refund upon export of goods. The court issued notice returnable on 17.10.2018 and permitted direct service to respondent No.3.
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