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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Hikal Limited – Appellant
Versus
Union Of India Through The Secretary Ministry Of Finance (Department Of Revenue) – Respondent
| Table of Content |
|---|
| 1. petitioner seeks reliefs against certain notifications and for igst refund. (Para 1) |
| 2. arguments presented concerning the invalidity of rule 96(10). (Para 3 , 4 , 5) |
| 3. court analyzes precedent for ruling on rule 96(10). (Para 6 , 7) |
| 4. effects of omission and the requirement for a saving clause discussed. (Para 8 , 9 , 10) |
| 5. impugned proceedings quashed based on the ruling concerning rule 96(10). (Para 11 , 12) |
ORDER:
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks the following reliefs:
“a) To issue order(s), directions, writ(s) in the nature of Certiorari quashing the Notification No.53/2018-CT dated 09.10.2018 vide Annexure-F and Notification No.54/2018-CT dated 09.10.2018 vide Annexure-G issued by the Respondent No.3.
b) To issue order(s), directions, writ(s) in the nature of Certiorari quashing the SCN dated 07.10.2020 issued by the Respondent No.5 annexed at Annexure-R;
c) To issue order(s), directions, writ(s) in the nature of mandamus allowing the pending refund of IGST paid by the Petitioner.
d) 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 Ru
Rule 96(10) of the CGST Act was declared unconstitutional, thus quashing all related proceedings, affirming rights to refund under the IGST Act without a saving clause.
Rule 96(10) of the CGST Rules, which restricted refunds of IGST on exports where benefits of certain notifications were availed, was declared void for future cases following its omission by new legis....
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