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Validity of notification No. 54 of 2018 whether it made applicable with effect from 23.10.2017 or prior thereto i.e. from the inception of Rule 96(10) of the CGST Act.

Section 54 of the CGST Act, 2017— Refund —–The applicant prayed for declaring Rule 96(10) of the CGST Rules as amended by Notification No. 54/2018-19 CT dated 9.10.2018 to be applicable prospectively w.e.f. the date of the notification; for directions quashing impugned notice dated 24.11.2020, issued by giving retrospective operation to Notification No. 54/2018-CT dated 9.10.2018. The court in a similar issue vide its order dated 20.10.2018 has held that Notification No. 54/2018 is required to be made applicable w.e.f. 23rd October, 2017 and not prior thereto from the inception of the Rule 96(10) of the Act. The applicant’s counsel submitted that the Notification itself makes it clear that the same shall come into force from the date of its publication in the official gazette. Thus, para-9 of the order passed needs to be re-looked, as the Department has started issuing notices indiscriminately on the premise that the Notification would apply with effect from 23.10.2017. Held that:- The Hon’ble High Court issued notice to the respondents returnable on 24.02.2020. Till the next date of hearing, the proceedings pursuant to the notice dated 24.11.2020 shall remain stayed.