Curious Case of Omitted Rules: Takes on Rule 96(10) of CGST Rules, 2017 & GST Refunds

Glen Industries Private Limited & Anr. Vs Deputy Director Directorate General of GST Intelligence & Ors (Calcutta High Court) As CAs, we navigate the ever-evolving landscape of GST laws, and sometimes, a seemingly minor change can have significant repercussions. A recent High Court judgment has brought the implications of “omitted” rules sharply into focus, particularly concerning Rule 96(10) of the CGST Rules, 2017, and its impact on GST refunds. This ruling underscore a critical principle: the distinct legal effect of an “omission” versus an “amendment&#...