Interim Relief Granted: GST Rule Challenge Pauses Tax Refund Recovery Proceedings Against Petitioner

The HC granted interim relief in a petition challenging a GST rule, directing no coercive recovery of integrated tax refund. The court issued a notice returnable on 27th July 2023, temporarily halting enforcement actions against the petitioner pending further judicial review.

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The Gujarat High Court issued an order in response to a petition challenging Sub-Rule (10) of Rule 96 of the Central Goods and Service Tax Rules, 2017. The court granted interim relief, directing that no coercive recovery be made from the petitioner regarding the refund of integrated tax already paid. Notice is returnable on 27th July 2023.

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