https://www.taxtmi.com/caselaws?id=774705 Rule 96(10) of the Central and State GST Rules, 2017 had been omitted, and the Gujarat HC held that notices, orders and proceedings founded on that provision could not survive after the omission. The Court relied on its earlier judgment quashing similar pending notices and orders on the same basis, and held that the impugned action under Rule 96(10) likewise lacked legal existence. The challenge therefore succeeded, and the notices, orders and proceedings issued under Rule 96(10) did not survive. en-us Mon, 16 Jun 2025 00:00:00 +0530 Sat, 12 Jul 2025 08:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774705 Rule 96(10) of the Central and State GST Rules, 2017 had been omitted, and the Gujarat HC held that notices, orders and proceedings founded on that provision could not survive after the omission. The Court relied on its earlier judgment quashing similar pending notices and orders on the same basis, and held that the impugned action under Rule 96(10) likewise lacked legal existence. The challenge therefore succeeded, and the notices, orders and proceedings issued under Rule 96(10) did not survive. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774705