HC disposes writ as grievance of petitioner against retrospective effect to rule 96 no longer survives

Zaveri and Co Pvt. Ltd. Vs Union of India (Gujarat High Court)

1. Mr. Uchit Sheth, learned advocate for the petitioner has submitted that the petitioner has challenged rule 96 (10) (b) of the Central Goods and Service Tax Rules, 2017 insofar as the same has been given retrospective effect. It was pointed out that subsequently vide Notification No. 53/2018-Central Tax dated 9.10.2018, sub-rule (10) of rule 96 has been substituted, and the retrospective effect given to it, has been deleted. It was pointed out that, thereafter vide Notification No.

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