GST recovery stayed pending challenge to Rule 96(10) and the amended Rule 86(4B)(b) framework.

Recovery under the impugned orders was stayed pending further consideration of the challenge based on Rule 96(10) of the Central Goods and Services Tax Rules, 2017 and the amended Rule 86(4B)(b). The petition relied on a High Court decision striking down Rule 96(10), the review of another cited judgment, and the prospective omission of the reference to Rule 96(10) by notification dated 08.10.2024. Notice was issued, counter and rejoinder affidavits were directed, and the stay on recovery was ordered until further orders.

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Issues: Whether the recovery pursuant to the impugned order should be stayed pending consideration of the challenge founded on Rule 96(10) of the Central Goods and Services Tax Rules, 2017 and the subsequent amendment to Rule 86(4B)(b) of the Central Goods and Services Tax Rules, 2017.

Analysis: The petition relied on the strike down of Rule 96(10) by a High Court decision, the review of another relied upon judgment, and the prospective omission of the reference to sub-rule (10) of Rule 96 from Rule 86(4B)(b) by notification dated 08.10.2024. On that basis, the matter was taken up for further consideration and notice was directed.

Outcome: Notice was issued, counter and rejoinder affidavits were directed, and recovery pursuant to the impugned orders was stayed until further orders.

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