Tag: Rule 96

ArticleGST Article

Omission of Rule 96(10) of the CGST Rules without a saving clause nullifies all pending proceedings

byCA Bimal Jain

The Hon’ble Supreme Court in M/s. Goodluck India Limited & Anr. dismissed the appeals filed by the Revenue and declined to interfere with the judgment of the Hon’ble Gujarat High Court in Addwrap Packaging Pvt. Ltd. &A nr. , thereby affirming that the omission of Rule 96(10) of the CGST Rules vide Notification No. 20/2024-Central Tax dated October 08, 2024, without any saving clause, applies squarely to ..

GST ArticleHigh Court

Department cannot take Coercive Action unless a SCN is issued w.r.t Claim of IGST Refund on Exports under the Advance Authorization Scheme

byCA Bimal Jain

The Hon’ble Rajasthan High Court in Reliance Chemotax Industries Ltd. has directed the Revenue not to take coercive measures against the Petitioner w.r.t Recovery pertaining to the wrong claim of IGST Refund as the vires of Rule 96(10) have been challenged by the Petitioner and due statutory process viz. issue of SCN was not followed by the Revenue.