M/S Dvb Design Plus Engineering vs. The Union Of INDIA
Held
The petitioner sought permission to withdraw the writ petition to file a fresh one that would include the challenge to the validity of Rule 96(10) of the CGST Rules. The Court granted this liberty.
Facts
The petitioner challenged a show cause notice proposing to recover IGST refund sanctioned under the Customs Act, 1962, alleging violation of Rule 96(10) of the CGST Rules. The petitioner also sought to challenge the validity of Rule 96(10) itself.
Key Issues
The primary issue was the petitioner's desire to challenge the validity of Rule 96(10) of the CGST Rules, which was not explicitly included in the original relief sought.
Sections Cited
Rule 96(10)
AI-generated summary — verify with the full judgment below
[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE FIFTEENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI wRlT PET|T|ON NO.33695 0F 2023 Between: M/S DVB Design + Engineering, A Proprietorship Firm, Having its Registered Address at Plot No. 678, Anrich lndustrial Estate, Bollaram, Sangareddy District - 502325. Being Represented by its Authorized Representative, Palgutta Janga Reddy, Son of Sri Narasimha Reddy, aged 64 years, Occ. General Manager, resident of Plot No. 28, Survey No. 28 (Part), Krantinagar Colony, Near lClCl Bank, Mallampet Road, Bachupally, Ranga Reddy District - 500 090. ...WRIT PET]TIONER AND 1 The Union of lndia, Represented by the Secretary Ministry of Finance, Department of Revenue, North Block, NEW DELHI - 110 001 .
The Joint Commissioner of CGST, Medchal GST Bhavan, Lakdi-ka-Pul, HYDERABAD - 5OO OO4. 3. The Assistant Commissioner of CGST, Medchal GST Bhavan, Lakdi-ka-Pul HYDERABAD _ 5OO OO4. 4. Central Board of lndirect Taxes, Ministry of Finance Departrnent of Revenue, North Block, NEW DELHI - 1'10 001 . ...RESPON
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