Gujarat High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Gujarat High Court
Where restriction in Rule 96(10) governing IGST refund on exports was omitted without a saving clause and both the SCN and consequential order were issued after such omission, restriction could not survive for pending or subsequent proceedings and related actions were to be quashed in alignment with Goodluck India Ltd. ruling
Karnataka High Court
Where petitioner challenged Show Cause Notice and validity of Rule 96(10) regarding refund of integrated tax paid on exports, since Rule 96(10) was struck down in same was and later omitted vide a notification, continuation of proceedings under said rule was unsustainable and all notices and proceedings were to be quashed