2026 (9) TMI 76

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....s) No. 1: Mr. Dhaval Shah (2354). For the Respondent(s) No. 1,2,3: Mr Shashvata U Shukla (8069).   ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. At the outset, learned advocate Mr. Shah has submitted that the issue raised in the present writ petition has been laid quietus by the decision of the Apex Court in the case of Goodluck India Limited and Anr. vs. Union of Indi....

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....onstitution of India declaring that the said notice is without the authority of law as the provision under Rule 96(10) is omitted prior to the impugned notice without any saving clause and hence, no proceedings survive. (C) Your Lordships be pleased to issue a writ of Mandamus, or any other appropriate writ, order or direction striking down Rule 96(10) of the CGST Rules, 2017 as Ultra Vir....

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....id on goods and services exported out of India can be considered, without restriction under Rule 96(10) of the CGST Rules was considered by the Apex Court. In the said judgement, the Apex Court has held thus: "7. The Constitution Bench decision applies squarely in the above case. We may also observe that even going by the recommendations as extracted hereinabove, sub-rule (10) of Rule 96 ....

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....ding before the various High Courts and conflicting decisions have also been passed. We hope that such proceedings would get closure with this judgment. 9. The Registry is directed to send a copy of this order to all the High Courts. The Registry of the High Courts will ensure that the cases relating to the subject issue of omission of Rule 96(10) would be placed before the Courts having ....