https://www.taxtmi.com/caselaws?id=308261 HC reviewed a challenge to CGST Rule 96(10) challenging its prohibition on rebate claims for goods imported under Advance Authorization License. Petitioner argued the sub-rule violated IGST Act Section 16 and CGST Act Section 54. Court issued notice to respondents, allowed draft amendment, and tagged the matter with another pending case, scheduling further hearing to examine the legal validity of the contested rule. en-us Thu, 09 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308261 HC reviewed a challenge to CGST Rule 96(10) challenging its prohibition on rebate claims for goods imported under Advance Authorization License. Petitioner argued the sub-rule violated IGST Act Section 16 and CGST Act Section 54. Court issued notice to respondents, allowed draft amendment, and tagged the matter with another pending case, scheduling further hearing to examine the legal validity of the contested rule. Case-Laws GST Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308261