2022 (11) TMI 1366

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....PARESH M DAVE(260) for the Petitioner(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 petition....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llow the Petitioner to pay integrated tax on exported goods 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 ....