2025 (1) TMI 212

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....V.C.), Namit Kumar Sharma For the Respondent : A.S.G.I. Ankur Agarwal (S.C.), Amit Mahajan, Parv Agarwal, Saumitra Singh ORDER 1. It is, inter alia, submitted by counsel for the petitioner that the provisions of Rule 96 (10) of the CGST Rules, 2017, based on which the order impugned has been passed, has been struck down by the Kerala High Court in M/s. Sance Laboratories Private Limited V....