Challenge to omitted Rule 96(10) under GST Rules secured interim protection pending final hearing.

A challenge to the omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 was considered by the Gujarat High Court on the question of interim protection pending further examination. The Court issued notice returnable for final disposal and directed that no coercive action be taken during the pendency of the petition, thereby preserving the petitioner's position until the matter is finally heard.

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Issues: Whether the challenge based on the omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 warranted interim protection and further consideration.

Outcome: Notice issued returnable for final disposal, and no coercive action to be initiated during the pendency of the petition.

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