Orders Passed Under Omitted Rule 96(10) of CGST Rules Post 8th Oct 2024 Are Invalid: Uttarakhand High Court
In a significant judgment, the Uttarakhand High Court has ruled that any orders passed under Rule 96(10) of the CGST Rules, 2017 after its omission on October 8, 2024, are invalid due to the absence of a saving clause. This …