Gujarat HC Quashes GST Demand Due to Omission of Rule 96(10)

Aculife Healthcare Private Limited Vs Union of India (Gujarat High Court) The petitioner, a healthcare company engaged in the export of medicaments, filed a writ petition under Article 227 of the Constitution before the Gujarat High Court challenging the applicability of Sub-Rule (10) of Rule 96 of the Central Goods and Services Tax (CGST) Rules, 2017. The petition sought a declaration that the rule was ultra vires Section 16 of the IGST Act, Section 164 of the CGST Act, and Articles 14 and 19(1)(g) of the Constitution. The petitioner also requested the Court to set aside the order-in-appeal i...