2017 (11) TMI 731 - HC - GST

Interpretation of statute - requirement of furnishing of Bond with bank guarantee or filing of LUT- Rule 96A of the Central Goods and Services Tax Rules, 2017 - Circular No. 4/4/2017 - Held that - Respondent Nos. 2 and 4, has produced before the Court, Notification No. 37/2017-Central Tax, dated 4th October 2017, issued by the Central Board of Excise and Customs, whereby the grievance of the Petitioner in the present petition no longer survives - petition disposed off.

Summary

The Delhi High Court disposed of the petition as the grievance of the Petitioner no longer existed after Notification No. 37/2017-Central Tax was produced by Mr. Harpreet Singh, the Senior Standing Counsel for Respondent Nos. 2 and 4.