🚨 GST BREAKING Gujarat HC Strikes Down Rule 96(10)
Rule restricting IGST refund on exports if duty-free inputs were used — declared ultra vires!
✅ Refund = statutory right
❌ Rule 96(10) violated Sec. 16 IGST & Sec. 54 CGST
⚖️ Bar on refund = arbitrary & hit Art. 14
🧾 [Addwrap Packaging Pvt Ltd vs UOI | 13.06.2025]