SCN and Proceedings Based on Omitted and Struck-Down Rule 96(10) Are Unsustainable and Quashed
SCN and Proceedings Based on Omitted and Struck-Down Rule 96(10) Are Unsustainable and Quashed Issue Whether a Show Cause Notice proposing to deny or recover IGST refunds under Rule 96(10) of the CGST Rules, 2017 remains legally sustainable after Rule 96(10) has been declared ultra vires and subsequently omitted by Notification No. 20/2024–Central Tax. Facts… Read More »