2025 (12) TMI 1909

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....N'BLE MR. JUSTICE S.R. KRISHNA KUMAR For the Petitioner :  Sri. G. Shivadass, Senior counsel Appearing For Sri. Prashanth Sabarish Shivadass, & Sri. Rishab. J, & Sri. Shradha Rajgiri Smt. Dhanyatha. R & Sri. Princess Preeth, Advocates For the Respondent : Smt. Jyoti M. Maradi, Hcgp For R-2; Sri. Jeevan.j.Neeralgi, Advocate For R-1, R-3 & R-4 ORAL ORDER : In this petition, petition....

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....tions, writ(s) directing the Respondent No. 4 to refund of integrated tax of Rs. 29,57,43,039/- claimed under the category of 'Export of Services with payment of Tax; e. To issue order(s), directions, writ(s) in the nature of Mandamus holding that no interest is payable on the amount of IGST paid to comply with Explanation to Rule 96(10), f. In the alternative and without prejudi....

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...., 3 and 4 and learned HCGP for respondent No. 2 and perused the material on record. 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invited my attention to the order of this Court in the case of M/s Hikal Limited Vs. Union of India and others - W.P.No. 15251/2020 dated 09.12.202....

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....etitioner's own case coupled with the fact that respondents themselves have omitted Rule 96(10) vide Notification dated 08.10.2024, I am of the considered opinion that the impugned Show Cause Notice and all further proceedings pursuant thereto deserves to be quashed. 12. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impu....