2019 (1) TMI 357 - HC - GST

Retrospective effect of rule 96 (10) (b) of the Central Goods and Service Tax Rules, 2017 - Held that - Vide Notification No. 54/2018-Central Tax dated 9.10.2018, sub-rule (10) of rule 96 has been substituted making it applicable prospectively - It was submitted that, since the grievance of the petitioner was against the retrospective effect given to rule 96, such grievance no longer survives - petition dismissed.

Summary

The Gujarat High Court disposed of the petition challenging rule 96 (10) (b) of the Central Goods and Service Tax Rules, 2017 as the rule was amended to be applicable prospectively, making the grievance against its retrospective effect irrelevant. The petition was deemed infructuous and notice was discharged with no costs.