Madras HC admits writ challenging arbitrary restriction placed in Rule 96 (10) for claiming IGST refund

Madras HC admits writ petition filed by Comstar Automotive (100% EOU unit, engaged in the design and manufacture of automotive ancillary systems), challenging Rule 96 (10) of the CGST Rules as amended vide Notification No. 54/2018-CT dated October 09, 2018; Petitioner contends that Rule 96(10) in its present form violates the provisions in the parent statute because the only prescription in Section 16 of IGST Act [Zero-rated supply] and Sect...