2021 (9) TMI 876

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....DAVE(260) for the Petitioner(s) No. 1,2 for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. Petitioner is before this Court seeking to challenge Rule 96(10) of the Central Goods and Services Tax Rules. The prayers sought are as follows: - "(A) That Your Lordships may be pleased to issue a writ of mandamus, or any other appropriate writ, or....

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....avour under Section 16(3)(b) of the IGST Act, 2017; (C) That Your Lordships may be pleased to issue a writ of mandamus, or a writ of certiorari, or any other appropriate writ, order or direction quashing and setting aside proceedings initiated against the petitioner vide summons F.No. CBIC-DIN- 202102DWW3000027382A/909 dated 03.02.2021 and CBIC-DIN-202106DWW3000000C33E/3953 dated 08.06.20....

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....ith learned advocate Mr. Amal Dave for the petitioner, who has taken us through the various provisions, rules and the orders passed by this Court in other matters where the issue raised is identical. Issue Notice making it returnable on 30.09.2021. The petitioner has sought for the interim relief. It is urged that the petitioner has not claimed the refund of integrated tax for the goods expo....