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Case Name : Techno Waxchem Private Limited Vs Union of India & Ors. (Calcutta High Court)
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Page ContentsTechno Waxchem Private Limited Vs Union of India & Ors. (Calcutta High Court) Techno Waxchem Private Limited Vs Union of India & Ors. (Calcutta High Court) In Techno Waxchem Private Limited Vs Union of India & Ors., the Calcutta High Court examined the validity of proceedings initiated under Rule 96(10) of the CGST Rules after the said provision had been omitted from the statute book. The petitioner, a manufacturer and exporter of chemical products used in the rubber industry, imported inputs including Resorcinol under the Advance Authorisation Scheme. The petitioner e...
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