2022 (12) TMI 342

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.... a notice from the Office of the Commissioner, Central Goods and Service Tax on 30 June 2021 wherein it was stated that the authorities had noticed that Petitioner's have made export under the payment of Integrated Goods and Service Tax with an intent to claim refund on duty paid, at the same time Petitioner availed of full exemption of Integrated Goods and Service Tax in the course of import of r....

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....ondent Nos. 3 and 4. 3. While the action pursuant to the show cause notice issued to the Petitioner is pending, the Petitioner has filed this Petition seeking various declarations of law. Firstly, Petitioner has sought to declare that Rule 96(10) of the Central Goods and Service Tax Rules, 2017 as amended is ultra vires of Integrated Goods and Service Tax Act, 2017 and illegal and violative of Ar....

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....,69,56,924/- and Rs.81,09,926/- as per the instructions of Respondent No. 4 is arbitrary, illegal and contrary to law. 4. Since the Petitioner has referred to the communication dated 30 June 2021 of Respondent No. 4 in prayer clause(d) of the Petition, we asked the learned counsel for the Petitioner as to the relevant communication, which is tendered across the bar today. By this communication th....

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....ically procured raw material and whether the Petitioner is purchasing packing material locally would be ascertained and whether petitioner then is entitled to input tax credit on the said purchase locally. This enquiry as regards entitlement of the Petitioner to receive any refund is already under way. Letters have been issued to the Petitioner, which the Petitioner has responded. In these circums....