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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
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 Rule 96(10) inserted by Notification No.16/2020-CT dated23.03.2020, if paid by the petitioner;
e) In the alternative and without prejudice to prayer (a), to issue a writ of mandamus directing Respondents to allow the petitioner to amend the Shipping Bills, invoices and the GST Return and consider the exports undertaken by the Petitioner as Zero-rated Supply undertaken under Bond or Letter of Undertaking and in effect allow them to
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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Rule 96(10) of the CGST Rules was declared ultra vires Section 16 of the IGST Act for imposing unjust restrictions on exporters' right to claim IGST refunds.
Rule 36(4) of the CGST Rules is valid as it derives authority from Section 16 of the CGST Act, not Section 43A, which was never enforced.
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