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INDIAN HERBAL STORE PVT. LTD. vs. UNION OF INDIA & ORS.
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Bimal Jain
Keshav Jatwani
Res. Counsel
Akshay Amritanshu
Samyak Jain

Petitioner / Applicant

INDIAN HERBAL STORE PVT. LTD.

Respondent UNION OF INDIA & ORS.
Court Delhi High Court
State

Delhi

Date Sep 15, 2023
Order No.

W.P.(C) 9908/2021 and CM No. 34717/2021 AND W.P.(C) 9912/2021 and CM No. 34752/2021

Citation

2023(9) TAXREPLY 8044
Original Order
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ORDER

VIBHU BAKHRU, J. INTRODUCTION 1. The petitioner has filed the present petitions, inter alia, praying that the respondents be directed to allow the petitioner’s claim for the refund of accumulated unutilised Input Tax Credit (hereafter ‘ITC’) on export of goods. 2. The petitioner also impugns the provisions of Rule 89(4)(C) of the Central Goods and Services Tax Rules, 2017 (hereafter ‘the Rules’) as ultra vires the provisions of Section 54 of the Central Goods and Services Tax Act, 2017 (hereafter ‘the CGST Act’) as well as Section 2(5) and Section 16 of the Integrated Goods and Services Tax Act, 2017 (hereafter ‘the IGST Act’). The petitioner also claims that Rule 89(4)(C) of the Rules falls foul of Article 14 of the Constitution of India and therefore, is liable to be struck down. 3. In addition, the petitioner contends that Sub-rule (4)(C) of Rule 89 of the said Rules, which was substituted by the Cent....

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