2023 (2) TMI 1148

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....one. ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) Draft amendment is allowed. Necessary amendment shall be carried out forthwith. The petitioner is before this Court seeking to challenge sub Rule (10) of Rule 96 of the CGST Rules, 2017 to the extent it denies the option of rebate claim to the petitioner for importing goods under Advance Authorization License as ultra vires the Sect....

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....uthorization License, as ultra vires the 164 of the CGST Act, 2017. (c) That this Hon'ble Court may also 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, 2017 to the extent it denies the option of rebate claim to the petitioner for importing goods under Advance Authorization License, as ultra vire....