https://www.taxtmi.com/caselaws?id=447590 A challenge to the validity of Rule 96(10)(b) of the CGST and SGST Rules under Article 14 was entertained on a parity basis with similarly situated petitioners. The Court issued notice returnable on 21.06.2023 and granted interim protection by restraining coercive recovery against the petitioner. Adjudication proceedings may continue in the meantime, but any recovery action must remain non-coercive pending disposal of the petition. en-us Thu, 08 Jun 2023 00:00:00 +0530 Wed, 23 Apr 2025 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447590 A challenge to the validity of Rule 96(10)(b) of the CGST and SGST Rules under Article 14 was entertained on a parity basis with similarly situated petitioners. The Court issued notice returnable on 21.06.2023 and granted interim protection by restraining coercive recovery against the petitioner. Adjudication proceedings may continue in the meantime, but any recovery action must remain non-coercive pending disposal of the petition. Case-Laws GST Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447590