2022 (11) TMI 1366

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....er(s) No. 1,2,3  for the Respondent(s) No. 1,2,3 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. Petitioner has approached this Court seeking to challenge sub-Rule (10) of Rule 96 of CGST Rules, 2017 as ultra vires and section 16 of the IGST Act as ultra vires with the following prayers: "15. In the above premises, the petitioners most respectfully pray as under: (A) Th....

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....s and also to pay refund of such tax paid on the exported goods in the Petitioner's favour under Section 16(3 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 Show Cause Notice NO.GEXCOM/ADJN/GST/JC/158/....