2019 (1) TMI 357 – GUJARAT HIGH COURT – TMI – Retrospective effect of rule 96 (10) (b) of the Central Goods and Service Tax Rules, 2017 – Held that:- Vide Notification No. 54/2018-Central Tax dated 9.10.2018, sub-rule (10) of rule 96 has been substituted making it applicable prospectively – It was submitted that, since the grievance of the petitioner was against the retrospective effect given to rule 96, such grievance no longer survives – petition dismissed. – R/SPECIAL CIVIL APPLICATION NO. 15091 of 2018 Dated:- 12-12-2018 – MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : UCHIT N SHETH (7336) For The Respondent (s) : NOTICE SERVED(4) AND VIRAL K SHAH (5210) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr.
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