2019 (1) TMI 357

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....r>GST<br>MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : UCHIT N SHETH (7336) For The Respondent (s) : NOTICE SERVED(4) AND VIRAL K SHAH (5210) ORAL ORDER (PER : HONOURABLE MS.....

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....the retrospective effect given to it, has been deleted. It was pointed out that, thereafter vide Notification No. 54/2018-Central Tax dated 9.10.2018, sub-rule (10) of rule 96 has been substituted mak....