2023 (6) TMI 678

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....EVAN M. DESAI MR ANAND NAINAWATI(5970) FOR THE PETITIONER(S) NO. 1 MR UTKARSH SHARMA FOR MR CHIRAYU A MEHTA(3256) FOR THE RESPONDENT(S) NO. 1,2,3,4,5 ORDER ( PER : HONOURABLE MR. JUSTICE N. V. ANJARIA ) Heard learned advocate Mr.Anand Nainawati for the petitioner and learned advocate Mr.Utkarsh Sharma for the respondents. 2. What is prayed in this Civil Application is a direction....

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....he petitioner for importing goods under Advance Authorization License as ultra vires the Section 16 of the IGST Act read with Section 54 of the CGST. The prayers sought for by the petitioner are as under : - "(a) That this Hon'ble Court 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 Rule....

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....denies the option of rebate claim to the petitioner for importing goods under Advance Authorization License, as ultra vires the Articles 14 and 19(1) (g) of the Constitution of India. (d) That pending the hearing and final disposal of this petition, this Hon'ble Court be pleased to direct the respondents, particularly respondent No.4 to not adjudicate the impugned notice dated 9.11.2022 e....

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....hich has to take place, learned advocate for the petitioner may make a request to the concerned authority to seek adjournment for two days as all matters are coming up on board on 15th February, 2023." 5. In support of the prayer made in the present Civil Application, it was submitted that this Court has entertained several petitions involving very issue of vires of Rule 96(10) of the CGST Rule....