Uttarakhand HC Quashes GST Demand Order Passed after Rule 96(10) Omission

Sai Vishwas Polymers Vs Union of India and Another (Uttarakhand High Court) The Uttarakhand High Court has set aside a tax demand order issued by the Assistant Commissioner against Sai Vishwas Polymers, ruling that the order, based on a rule that had been omitted from the statute book before the order was passed, was unsustainable. Sai Vishwas Polymers, a partnership firm involved in the manufacture of gold bar and jewellery, had filed a writ petition challenging an order dated February 3, 2025. This order confirmed a demand for alleged inadmissible/erroneous Integrated Goods and Services Tax ...