Gujarat HC Orders IGST Refund Because Notification Entry Was Declared Ultra Vires

Adi Enterprises Vs Union of India (Gujarat High Court) In Adi Enterprises Vs Union of India, the Gujarat High Court considered an application seeking a direction to the respondents to refund the Integrated Goods and Services Tax (IGST) already paid by the applicants pursuant to Entry No.10 of Notification No.10/2017-IGST (Rate) dated 28 June 2017, along with appropriate interest. The applicants submitted that the vires of Entry No.10 of the said notification, issued under theIntegrated Goods and Services Tax Act, 2017, had earlier been challenged through a writ petition along with other identi...