2024 (7) TMI 416

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....e Respondents : Ms. Jyoti Chavan, Addl. 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 ....

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....In terms of sub-rule (1) of rule 89, such an application could 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 ....

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....electronic issuance of a notice, order or certificate on the common portal shall, 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 ....

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....ications filed electronically on the common portal, but the impugned circular cannot affect 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 ....