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2025 (1) TMI 1134 - HC - GSTProspective omission of Rule 96(10) Rule 89(4A) and Rule 89(4B) from the CGST Rules 2017 - omission of N/N. 20/2024- Central Tax dated 08th October 2024 Central Board of Indirect Taxes Customs framed Central Goods Service Tax (Second Amendment) Rules 2024 and as per Rule 10 Rule 96(10) - HELD THAT - Both Minutes of the GST Council as well as Notification No.20/2024-Central Tax dated 08th October 2024 are ordered to be taken on record of Special Civil Application No. 22519 of 2019 and in view of the subsequent development after 19th September 2024 the order dated 19th September 2024 is ordered to be recalled and the matter is ordered to be re-notified for further consideration on 19th December 2024 before the regular Bench. Application disposed off.
Summary of the Judgement: Gujarat High Court
Case Details: - Court: Gujarat High Court - Judges: Honourable Mr. Justice Bhargav D. Karia and Honourable Mr. Justice Niral R. Mehta - Petitioners' Advocates: Amal Paresh Dave and Mr. Paresh M Dave - Respondents' Advocates: Mr. Siddharth H Dave and Mr. C.B. Gupta Key Legal Proceedings: 1. Hearing: The court heard submissions from the advocates representing both the petitioners and the respondents. 2. Submissions by Petitioners: - Advocate Mr. Dave for the petitioners highlighted that the GST Council, in its 54th Meeting, recommended the prospective omission of Rule 96(10), Rule 89(4A), and Rule 89(4B) from the CGST Rules, 2017. - Notification No. 20/2024-Central Tax dated 08th October, 2024, was issued by the Central Board of Indirect Taxes & Customs, implementing the Central Goods & Service Tax (Second Amendment) Rules, 2024, which included the omission of Rule 96(10). 3. Court's Decision: - The court ordered that the Minutes of the GST Council and Notification No. 20/2024-Central Tax be taken on record for Special Civil Application No. 22519 of 2019. - Due to the developments post the court's order on 19th September, 2024, the order was recalled. - The matter is to be re-notified for further consideration on 19th December, 2024, before the regular Bench. 4. Disposition: The application was disposed of accordingly.
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