Ranjith Lal. S. Vs Assistant Commissioner (Kerala High Court)
Summary: The Kerala High Court considered a writ petition challenging Ext.P1 order-in-original and Ext.P2 summary of the order issued under Section 74 of the CGST Act. The petitioner primarily challenged the assessment on the ground that it had been made solely by relying upon Rule 96(10) of the CGST Rules. The petitioner relied upon the decision of the Kerala High Court in M/S Snce Laboratories Private Limited v. Union of India & Others, dated 10.10.2024, in W.P.(C) No.17447/2023, wherein Rule 96(10) of the CGST Rules was found to be ultra vires Section 16 of the IGST Act.
The Court observed that the impugned assessment had been finalised in the light of Rule 96(10) of the CGST Rules. Accordingly, the Court held that the law declared in the earlier decision was applicable to the present case. The writ petition was consequently disposed of by quashing Ext.P1 and Ext.P2.
Challenge to the Section 74 Order
The petitioner challenged Ext.P1 order-in-original and Ext.P2 summary of the order issued under Section 74 of the CGST Act. The principal ground of challenge was that the assessment had been made solely relying upon Rule 96(10) of the CGST Rules.
Reliance on the Kerala High Court Decision on Rule 96(10)
The petitioner relied upon the Kerala High Court’s decision in M/S Snce Laboratories Private Limited v. Union of India & Others, dated 10.10.2024, in W.P.(C) No.17447/2023.
