2026 (3) TMI 294

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....dvocate(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 respondents. 3. In W.P.No.8499 of 2024....

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....e 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 of Section 16 of the IGST Act apar....