TaxTMI 
TaxTMI 
2024 (7) TMI 416
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....dl. GP. P.C. : 1. Rule. Rule made returnable forthwith. 2. Prayer clauses - (a) and (b) of the petition read as under : (a) that the Hon'ble Court be pleased to issue a writ of certiorari or any other appropriate writ, order or direction quashing and setting aside the Impugned Appellate Order dated 17.9.2021 being Exhibit-A to the Petition. (b) that in the event that the Hon&#....
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....be made by the person eligible therefor electronically in FORM GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner. We need not refer to the other sub-rules of rule 89 and the provisos appended to some of such sub-rules as well as rules 90 to 97, because the same have not been shown to us to be relevant for the purpose of a decision o....
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.... in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules." 9. Since rule 97A contains a non-obstante clause, it is intended to override rules 89 to 97 of the CGST Rules forming part of Chapter X. The plain and simple construction....
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....fect or control the statutory rule, i.e., rule 97A of the CGST Rules or derogate from it. 10. The proposition of law laid down in F. S. Enterprise (supra) that officers and all other persons employed in the institutions governed by the CGST Act and the CGST Rules are bound by instructions issued by the Board under section 168 of the CGST Act admits of no doubt. However, such decision did not la....