https://www.taxtmi.com/caselaws?id=406638 The Supreme Court addressed conflicting judgments by the High Court of Gujarat and the High Court of Madras regarding the validity of Explanation (a) to Rule 89(5) of the CGST Rules 2017. The Gujarat High Court found the explanation ultra vires, while the Madras High Court disagreed. To resolve the discrepancy, the Supreme Court scheduled final hearings for 28 April 2021 and issued detailed house-keeping directions to streamline proceedings and assist parties in preparing for the hearing. The Court emphasized timely compliance and provided support for accessing necessary materials, prioritizing the resolution of the cases. en-us Thu, 08 Apr 2021 00:00:00 +0530 Mon, 19 Apr 2021 22:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406638 The Supreme Court addressed conflicting judgments by the High Court of Gujarat and the High Court of Madras regarding the validity of Explanation (a) to Rule 89(5) of the CGST Rules 2017. The Gujarat High Court found the explanation ultra vires, while the Madras High Court disagreed. To resolve the discrepancy, the Supreme Court scheduled final hearings for 28 April 2021 and issued detailed house-keeping directions to streamline proceedings and assist parties in preparing for the hearing. The Court emphasized timely compliance and provided support for accessing necessary materials, prioritizing the resolution of the cases. Case-Laws GST Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406638