Rule 96(10) Repeal Lapses Pending GST Proceedings: Bombay HC

Aarti Drugs Limited Vs Union of India and Others (Bombay High Court) The Bombay High Court addressed a petition filed by Aarti Drugs Limited challenging a Show Cause Notice (SCN) dated August 2, 2024, and the resulting Order-in-Original dated February 3, 2025. Both the SCN and the Order-in-Original were based on the provisions of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 (CGST Rules). The Petitioner sought writs of certiorari and mandamus to quash and set aside the Impugned Order dated February 3, 2025. The Court referred to its earlier decision in Hikal Ltd. Versus Union o...