2021 (2) TMI 691

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....ndent Nos.5 & 7 - State. P.C. 1. Heard Mr. Bharat Raichandani, learned counsel for the petitioner. 2. Petitioner has questioned the vires of sub- rule (10) of Rule 96 of the Central Goods and Services Tax Rules, 2017 and the consequential communication dated 07.12.2020 calling upon the petitioner to clarify its stand as to which of the two benefits it is availing i.e. exemption from payme....