HomeGSTIGST Refund Proceedings After Omission of Rule 96(10) Quashed: Karnataka High Court

IGST Refund Proceedings After Omission of Rule 96(10) Quashed: Karnataka High Court

The Karnataka High Court has quashed show cause notices and related proceedings initiated under Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, holding that such actions cannot survive after the rule’s omission from the statute book and in view of consistent High Court jurisprudence striking it down as unconstitutional. The bench of…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ 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 as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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