2021 (10) TMI 371

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....ONER 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, order or direction striking down Sub Rule (10) of Rule 96 of the CGST Rules, ....

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....our 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 dated 29.01.2021 and 08.06.2021; (D) Pending hearing and final disposal of the present petition, Your Lordships may be pleased to restrain the respondents, their servants an....

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....s urged that the petitioner has not claimed the refund of integrated tax for the goods exported after 26.11.2020 and he has not exported any goods after 26.11.2020 on payment of integrated tax. No recovery shall be effected on the tax paid for the goods exported and refunded upto 26.11.2020, till the next date of hearing. 3. Noticing the fact that many such matters are pending from the year 201....