Court Nullifies Rule 96(10) for Violating Constitution; Halts IGST Refund Recovery Proceedings for Specified Period.
Case-Laws
GST
The High Court ruled on the constitutional validity of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, which was challenged as being ultra vires Section 16 of the Integrated Goods and Services Tax (IGST) Act, 2017, and violating Articles 14, 19(1)(g), and 265 of the Constitution. The court held that Rule 96(10), as inserted by a notific
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