2025 (1) TMI 1134

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..... 024- 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 sub .....

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..... nts. 2. It was submitted by learned advocate Mr. Dave for the applicants that after the order passed by this Court on 19th September, 2024 reserving the matter for judgment, GST Council in its 54th Meeting recommended to prospectively omit Rule 96(10), Rule 89(4A) and Rule 89(4B) from the CGST Rules, 2017. It was further submitted and pointed out that by Notification No.20/2024- Central Tax dated .....

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