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Issues: Whether interim protection should be granted against recovery of Integrated Goods and Services Tax already paid on goods imported under advance authorisation, pending adjudication of the challenge to Rule 96(10) of the Central Goods and Services Tax Rules, 2017.
Analysis: The petition challenged the vires of Rule 96(10) and the consequential communication requiring the petitioner to clarify whether it was claiming exemption from Integrated Goods and Services Tax or refund of tax already paid. Pending further hearing, the Court directed that no recovery of the IGST already paid by the petitioner on the goods imported under advance authorisation shall be made till the next date.
Conclusion: Interim protection against recovery was granted in favour of the petitioner.
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