Passing of order under rule 96(10) of CGST Rules after its omission is invalid

Sri Sai Vishwas Polymers Vs Union of India and Another (Uttarakhand High Court) Uttarakhand High Court held that order is invalid since the same is passed invoking the provisions of rule 96(10) of the Central Goods and Services Tax Rules, 2017 [CGST Rules] after the same was omitted on 8th October 2004. Facts- The petitioner is, inter alia, engaged in the manufacture of Gold Bar & Jewellery etc., falling under Chapter 71 of the Central Excise Tariff Act, 1985. The petitioner is registered with the GST Department and is discharging tax liability under CGST Act, 2017, and UKGST Act, 2017 &am...