https://www.taxtmi.com/caselaws?id=404199 Interim protection was granted against recovery of IGST already paid on goods imported under advance authorisation, while the challenge to Rule 96(10) of the CGST Rules, 2017 remained pending. The petition questioned the validity of Rule 96(10) and a consequential communication requiring the importer to clarify whether it was claiming IGST exemption or refund of tax already paid. Pending further hearing, the Court directed that no recovery of the IGST already paid should be made until the next date. en-us Wed, 27 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404199 Interim protection was granted against recovery of IGST already paid on goods imported under advance authorisation, while the challenge to Rule 96(10) of the CGST Rules, 2017 remained pending. The petition questioned the validity of Rule 96(10) and a consequential communication requiring the importer to clarify whether it was claiming IGST exemption or refund of tax already paid. Pending further hearing, the Court directed that no recovery of the IGST already paid should be made until the next date. Case-Laws GST Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404199