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HomeGSTDelhi High Court Quashes All GST Proceedings Based on Deleted Rule 96(10)...

Delhi High Court Quashes All GST Proceedings Based on Deleted Rule 96(10) Against Exporters

GST

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By Mariya Paliwala
Delhi High Court Quashes All GST Proceedings Based on Deleted Rule 96(10) Against Exporters

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The Delhi High Court, while granting major relief to exporters, has ruled that no proceedings can continue under Rule 96(10) of the CGST Rules, since the provision has been formally omitted from the statute without any saving clause. The omitted Rule 96(10) of the Central Goods and Services Tax (CGST) Rules restricted exporters from claiming…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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