https://www.taxtmi.com/caselaws?id=392798 The Court declared Entry No.10 of Notification No.10/2017-IGST(Rate) unconstitutional and lacking legislative competency. The petitioner was granted the principal relief sought, directing them to apply for a refund of the IGST amount paid. The Court instructed the competent authority to process the refund promptly without technical issues. Other requests for restraining coercive steps and ex parte relief were not specifically addressed in the judgment. The Court emphasized the petitioner's obligation to initiate the refund process through the appropriate channels. en-us Wed, 26 Feb 2020 00:00:00 +0530 Mon, 17 Mar 2025 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392798 The Court declared Entry No.10 of Notification No.10/2017-IGST(Rate) unconstitutional and lacking legislative competency. The petitioner was granted the principal relief sought, directing them to apply for a refund of the IGST amount paid. The Court instructed the competent authority to process the refund promptly without technical issues. Other requests for restraining coercive steps and ex parte relief were not specifically addressed in the judgment. The Court emphasized the petitioner's obligation to initiate the refund process through the appropriate channels. Case-Laws GST Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392798