https://www.taxtmi.com/caselaws?id=761202 Kerala HC declared Rule 96(10) of CGST Rules, 2017 ultra vires Section 16 of IGST Act, 2017 and manifestly arbitrary. The court held that while Parliament can impose restrictions on refund rights per VKC Footsteps SC judgment, Rule 96(10) exceeded statutory authority and produced absurd results not intended by Legislature. All proceedings against petitioners based on this rule were quashed, and no recovery action shall be taken for IGST refunds granted between 23-10-2017 and 08-10-2024. The challenge succeeded on grounds of constitutional violation under Articles 14, 19(1)(g) and 265. en-us Thu, 10 Oct 2024 00:00:00 +0530 Mon, 04 Nov 2024 15:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761202 Kerala HC declared Rule 96(10) of CGST Rules, 2017 ultra vires Section 16 of IGST Act, 2017 and manifestly arbitrary. The court held that while Parliament can impose restrictions on refund rights per VKC Footsteps SC judgment, Rule 96(10) exceeded statutory authority and produced absurd results not intended by Legislature. All proceedings against petitioners based on this rule were quashed, and no recovery action shall be taken for IGST refunds granted between 23-10-2017 and 08-10-2024. The challenge succeeded on grounds of constitutional violation under Articles 14, 19(1)(g) and 265. Case-Laws GST Thu, 10 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761202