2026 (9) TMI 1656

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....- -<br>GST<br>Hon&#39;ble Mr Justice Senthilkumar Ramamoorthy For the Petitioner(s) : Mr.Kamal Sawhney for M/s.Vivek Anandh For the Respondent(s) : Mr.S.Gurumoorthy, Sr.SC, Mr.G.Meganathan, Jr.SC ORDER The petitioner is a SEZ Unit. Order-in-original dated 09.11.2023 and appellate order dated 13.02.2024 are challenged in this writ petition. 2. Relying on the judgment of this Court in....

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....t no interim order was obtained therein. 4. The issue that arose for consideration in the impugned order is evident from paragraph 5.8 thereof. Said paragraph reads as under: "5.8 Section 16 of the IGST Act, 2017, Section 54 of the CGST Act, 2017 and Rule 89 of CGST Rules, 2017 in conjunction stipulates that only suppliers supplying goods and/or services to SEZ units are eligible to cl....

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....the Central Goods and Services Tax Rules, 2017 (CGST Rules) under Chapter X thereof, which deal with the procedure for disposal of applications seeking refund of tax, interest, penalty fees or other amounts. .... 16. Learned Senior Standing Counsel has taken me through Rule 89, particularly, the second proviso thereto, as sell as Clause (f) of sub-rule 2, which refer to an applic....

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.... 'only', which I do not find in the second proviso. It is a settled position that there can be no insertion of a word or phrase in a statutory provision or in a Rule which must be read and applied, as framed. No restrictions or amplifications of the Rule are permissible by interpretation. On the legal issue of entitlement to refund, I hold in favour of the petitioner." 6. The subsequent judgmen....