GST Rule 96(10) Amendment Through Notification 54/2018 Applies Prospectively From October 2018, High Court Rules.
Case-Laws
GST
HC determined that Notification No. 54/2018-Central Tax amending Rule 96(10) of CGST Rules operates prospectively from October 9, 2018, not retrospectively from October 23, 2017. The court quashed summons, notices, and recovery proceedings initiated based on retrospective application of the notification. Any quantification of alleged erroneous refunds for perio
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