https://www.taxtmi.com/article/detailed?id=13094 Omission of Rule 96(10) eliminates the rule-based prohibition on claiming IGST refunds for supplies benefiting from specified export-related notifications (Advance Authorization, EPCG, EOUs and specified concessional treatments). Previously, enforcement action included summons, show cause notices and recovery with interest and penalties, while a circular granted conditional relaxations requiring amendment of Bills of Entry, payment of applicable IGST and compensation cess, and interest. Judicial challenge found the rule ultra vires the IGST regime, which informed the regulatory amendment. en-us Sat, 09 Nov 2024 10:04:33 +0530 Sat, 09 Nov 2024 10:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13094 Omission of Rule 96(10) eliminates the rule-based prohibition on claiming IGST refunds for supplies benefiting from specified export-related notifications (Advance Authorization, EPCG, EOUs and specified concessional treatments). Previously, enforcement action included summons, show cause notices and recovery with interest and penalties, while a circular granted conditional relaxations requiring amendment of Bills of Entry, payment of applicable IGST and compensation cess, and interest. Judicial challenge found the rule ultra vires the IGST regime, which informed the regulatory amendment. Articles Goods and Services Tax - GST Sat, 09 Nov 2024 10:04:33 +0530 https://www.taxtmi.com/article/detailed?id=13094