JUDGMENT

[WP(C) Nos.17447 of 2023, 24230 of 2022, 20442, 22051, 25969, 26040,32103, 33125, 39776, 41106, 42313, 42334, 42356, 42370, 42395, 42717, 43142, 44146 of 2023, 148, 3065, 3124, 3250, 3503, 4389, 5412, 6653, 9516, 20672, 21909 and 25134 of 2024]

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:

(i) That it is ultra vires the provisions of Section 16 of the IGST Act;

(ii) Whether th