https://www.taxtmi.com/caselaws?id=400125 The court upheld the validity of the amendments to sub-rule (10) of Rule 96 of the CGST Rules and GGST Rules through Notification No. 54/2018, clarifying that the amendments should be effective from 23rd October 2017. The court found no violation of constitutional provisions or international trade norms, ruling that the amendments aimed to prevent double benefits and ensure uniform application of tax laws. The petition was disposed of accordingly. en-us Tue, 20 Oct 2020 00:00:00 +0530 Thu, 20 Mar 2025 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400125 The court upheld the validity of the amendments to sub-rule (10) of Rule 96 of the CGST Rules and GGST Rules through Notification No. 54/2018, clarifying that the amendments should be effective from 23rd October 2017. The court found no violation of constitutional provisions or international trade norms, ruling that the amendments aimed to prevent double benefits and ensure uniform application of tax laws. The petition was disposed of accordingly. Case-Laws GST Tue, 20 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400125