Rule 96(10) of CGST Rules is ultra vires of section 16 of IGST Act: Kerala HC

Sance Laboratories Private Limited Vs Union Of India (Kerala High Court)

Kerala High Court held that rule 96(10) of the Central Goods and Services Tax Rules, 2017 [CGST Rules] as inserted by notification 53/2018-CT dated 09-10-2018 effective from 23-10-2017 is ultra vires of provisions of section 16 of the Integrated Goods and Services Tax Act, 2017 [IGST Act].

Facts- These writ petitions are filed challenging the validity of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 (CGST Rules) primarily on the ground that the Rule is ultra vires Please become a Premium member. If you are already a Premium member, login here to access the full content.