Omission of Rule 96(10) Applies Retrospectively Without Saving Clause; IGST Refund Recovery SCN and Order Quashed
Omission of Rule 96(10) Applies Retrospectively Without Saving Clause; IGST Refund Recovery SCN and Order Quashed Issue Whether an SCN and consequential order demanding recovery of IGST refund on exports under the omitted Rule 96(10) of the CGST/GGST Rules can survive after its unconditional omission with effect from October 8, 2024 without a saving clause.… Read More »