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2025 (4) TMI 1573 - HC - GSTDemand for alleged violation of Rule 96(10) of the Central Goods and Service Tax Rules 2017 - HELD THAT - Issue Notice returnable on 07.05.2025 for final disposal. By way of ad interim relief no coercive action shall be initiated by the respondent during the pendency of this petition. Direct service through Email is permitted.
The Gujarat High Court, through an oral order by Hon'ble Justice Bhargav D. Karia, addressed a petition challenging an order dated 03.02.2025 passed pursuant to a show cause notice dated 30.09.2023 alleging violation of Rule 96(10) of the Central Goods and Service Tax Rules, 2017. The petitioner contended that Rule 96(10) was omitted effective 08.10.2024 by Notification No. 20/2024-Central Tax issued by the Union of India, and thus the impugned order based on that rule "could not have been passed" as the show cause notice "would lapse" following the omission. The Court issued notice returnable on 07.05.2025 and granted ad interim relief restraining any coercive action during the pendency of the petition, allowing service by email. The matter is to be listed on top of the board for final disposal.
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