2020 (12) TMI 1042

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....e heard Mr. Uchit Sheth, the learned counsel appearing for the writ applicants. 2. By this writ application under Article 226 of Constitution of India, the writ applicants have prayed for the following reliefs: "A.This Hon'ble Court may be pleased to declare that Rule 96(10) of the CGST Rules as amended by Notification No. 54/2018-19 Central Tax dated 9.10.2018 (annexed at Annexure - A) is ....

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....may be pleased to stay further proceedings pursuant to impugned notice dated 24.11.2020 (annexed at Annexure - B)l D Ex-parte ad-interim relief in terms of prayer C may kindly be granted." 3. We take notice of the fact that a coordinate Bench of this Court, to which, one of us (J.B. Pardiwala, J.) was a party, had an occasion to deal with one litigation relating to Rule 96(10) of the CGST Rules....

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....(10) of the CGST Act. Therefore, in effect Notification No. 39/2018 dated 4th September, 2018 shall remain in force as amended by the Notification No.54/2018 by substituting sub rule (10) of Rule 96 of CGST Rules, in consonance with sub section (3) of Section 54 of the CGST Act and Section 16 of the IGST Act. The Notification No. 54/2018 is therefore held to be effective w.e.f. 23rd October 2017....