Benefit of omission of rule 96(10) of CGST Rules to be extended to all pending proceedings

Vinayak International Housewares Pvt Ltd Vs Union of India & Ors (Delhi High Court) Delhi High Court held that benefit of omission of Rule 96(10) of the Central Goods and Services Tax Rules sought to be extended to all the pending proceedings. Accordingly, proceedings deserves to be quashed. Thus, writ petitions are allowed. Facts- The present petitions have been filed by the Petitioners under Article 226 of the Constitution of India, inter alia, challenging the vires of Rule 96(10) of the Central Goods and Services Tax Rules, 2017. Notably, the Petitioner was issued summons on 6th Februa...