https://www.taxtmi.com/caselaws?id=373192 Challenge to the retrospective operation of rule 96(10)(b) of the CGST Rules, 2017 became infructuous after subsequent notifications of 9 October 2018 substituted sub-rule (10) and made the provision prospective. As the only grievance related to the withdrawn retrospective effect, the High Court found no live controversy remained for adjudication. The petition was therefore disposed of as infructuous, with notice discharged and no order as to costs. en-us Wed, 12 Dec 2018 00:00:00 +0530 Thu, 06 Mar 2025 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373192 Challenge to the retrospective operation of rule 96(10)(b) of the CGST Rules, 2017 became infructuous after subsequent notifications of 9 October 2018 substituted sub-rule (10) and made the provision prospective. As the only grievance related to the withdrawn retrospective effect, the High Court found no live controversy remained for adjudication. The petition was therefore disposed of as infructuous, with notice discharged and no order as to costs. Case-Laws GST Wed, 12 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373192