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GOPINATH P.
Sance Laboratories Private Limited – Appellant
Versus
Union of India, Represented by Its Secretary, Ministry of Finance [Department of Revenue] – Respondent
JUDGMENT :
Gopinath P., J.
These writ petitions are filed challenging the validity of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the 'CGST Rules') primarily on the ground that the Rule is ultra vires the provisions of Section 16 of the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘IGST Act’). It is not necessary for the purposes of disposal of these writ petitions to refer to the facts of individual cases except where it may be necessary to show how the working of the Rule has affected an individual exporter. Therefore, this judgment does not attempt to analyse the individual facts of each case, and it will be confined to the examination of the question as to whether Rule 96(10) of the CGST Rules as it presently stands is legally sustainable or is liable to be struck down on the following grounds :
(ii) Whether the introduction of the conditions in that Rule has taken away the vested right of the petitioners to claim a refund of IGST paid on export of goods; and
(iii) Is the Rule violative of the provisions of Articles 14, 19(1)(g) and 26
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....
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.
The court ruled that Rule 39(1)(a) of the CGST Rules is ultra vires Section 20 of the CGST Act, prohibiting the imposition of mandatory timelines on Input Tax Credit distribution rights.
The court ruled that the denial of a tax refund on grounds of limitation was wrong, emphasizing the principle of unjust enrichment, and clarified that the time limit of two years for refund applicati....
The filing of an application for refund in the prescribed form and manner stops the running of the limitation period, even if further documents or clarifications are sought by the proper officer.
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