2018 (10) TMI 141 – GUJARAT HIGH COURT – TMI – Vires of Rule 96(10)(b) of Central Goods and Service Tax Rules – Refund of IGST in case of export / Zero rated supplies – Validity of subordinate legislation giving retrospective effect to the amended provision by virtue of which, upon export of goods, the duty which is already refunded, would have to be paid back to the Government.
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Held that:- Notice returnable on 17.10.2018. Direct service to respondent No.3 is permitted. – R/SPECIAL CIVIL APPLICATION NO. 15091 of 2018 Dated:- 28-9-2018 – MR AKIL KURESHI AND MR B.N. KARIA, JJ. For The PETITIONER : MR S N SOPARKAR, SR ADV WITH MR UCHIT N SHETH (7336) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Leave to amend. 2. Petitioner
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