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Constitutional validity of the Sub-rule (10) of Rule-96 of the C.G.S.T. Rules, 2017

Rule 96(10) of the CGST Rules, 2017——– The applicant challenged the constitutional validity of the Sub-rule (10) of Rule-96 of the CGST Rules, 2017. The court observed that the reply has not been filed by the Union of India. The court offered one last chance the Union of India to file the reply and directed that otherwise, on the next date of hearing, the Court shall proceed to hear the matter finally. Held that:- The Hon’ble High Court posted all the matters for final disposal on 6th April, 2021.
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