Calcutta HC Quashes GST Refund Demand as Rule 96(10) Was Omitted

Advertisement 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 exported finished goods and claimed refund of Integrated Goods and Services Tax...