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In the light of the above, the petition does not survive and is accordingly disposed of as having become infructuous.

Shanti Prime Publication Pvt. Ltd. Export — The petitioner challenged rule 96 (10) (b) of CGST Rules, 2017 insofar as the same was been given retrospective effect.  Subsequently vide Notification No. 53/2018-Central Tax dated 9.10.2018, sub-rule (10) of rule 96 was substituted, and the retrospective effect given to it, was deleted and thereafter vide Notification No. 54/2018-Central Tax dated 9.10.2018, sub-rule (10) of rule 96 was substituted making it applicable prospectively. Thus, no grievance survives. The petition disposed of accordingly. — Zaveri And Co. Pvt. Ltd. Vs. Union of India [2018] 7 TAXLOK.COM 061 (Gujarat)