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HomeGSTOmission of R. 96(10) Without Saving Clause Nullifies Pending GST Refund Recovery...

Omission of R. 96(10) Without Saving Clause Nullifies Pending GST Refund Recovery Proceedings: Andhra Pradesh High Court

GST

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By Mariya Paliwala
Omission of R. 96(10) Without Saving Clause Nullifies Pending GST Refund Recovery Proceedings: Andhra Pradesh High Court

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The Andhra Pradesh High Court has held that all pending proceedings initiated under Rule 96(10) of the CGST Rules, 2017 lapse automatically following the rule’s omission, in the absence of a saving clause. The Court set aside recovery orders running into crores and directed refund of any amounts already recovered. The Bench of Justice R….

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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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