https://www.taxtmi.com/caselaws?id=439006 Petitioners challenged sub-rule (10) of Rule 96 under CGST Rules as unconstitutional, seeking entitlement to pay integrated tax on exported goods and claim refund under Section 16(3) of IGST Act. SC issued notice to respondents and granted ad-interim relief, restraining coercive recovery of integrated tax until further orders, while directing reassessment of import Bills of Entry and allowing Input Tax Credit. en-us Wed, 26 Apr 2023 00:00:00 +0530 Thu, 17 Apr 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439006 Petitioners challenged sub-rule (10) of Rule 96 under CGST Rules as unconstitutional, seeking entitlement to pay integrated tax on exported goods and claim refund under Section 16(3) of IGST Act. SC issued notice to respondents and granted ad-interim relief, restraining coercive recovery of integrated tax until further orders, while directing reassessment of import Bills of Entry and allowing Input Tax Credit. Case-Laws GST Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439006