2026 (3) TMI 294

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....tioner: Anil Kumar Bezawada. Advocate(s) for Respondent(s): Deputy Solicitor General of India, Y N Vivekananda. P.C. : As both these Writ Petitions raise an identical question of law, they are being disposed of, by way of this common order. 2. Heard Sri Anil Kumar Bezawada, learned counsel appearing for the petitioner and Sri Y.N. Vivekananda, learned counsel appearing for the responde....

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....ders in original had held that the refund of tax made to the petitioner was barred by Rule 96(10) of the CGST Rules and that such refunds made, wrongfully, required to be recovered. 6. The petitioner being aggrieved by the said orders, had approached this Court, by way of the present Writ Petitions contending that Rule 96(10) of the CGST Rules is unconstitutional and ultra vires the provision o....