Notice issued to respondents regarding applicability of Notification No. 54 of 2018 dated 09.10.2018.
Rule 96(10) of the CGST Rules, 2017 — Retrospective Amendment —–The applicant prayed for declaring Rule 96(10) of the CGST Rules as amended by Notification No.54/2018-CT dated 9.10.2018 is applicably prospectively with effect from the date of the notification and the retrospectivity sought to be given to such notification is wholly without jurisdiction, arbitrary and violating Article 14 of the Constitution of India; for directions quashing and setting aside impugned notices which are issued by giving retrospective operation to Notification No. 54/2018. The coordinate Bench of this Court, dealt with one litigation relating to Rule 96(10) on 20.10.2020, wherein, it was held that the Notification No. 54/2018 is effective w.e.f. 23rd October 2017. The court observed that the Coordinate Bench took the view that the notification No. 54 of 2018 should be made applicable with effect from 23.10.2017 and not prior thereto i.e. from the inception of Rule 97(10) of the Act. The petitioner 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.
Held that:- The Hon’ble High Court issued Notice to the respondents returnable on 22.03.2020. Till the next date of hearing, the proceedings pursuant to the notice dated 04.02.2021 shall remain stayed.
Notice issued to respondents regarding applicability of Notification No. 54 of 2018 dated 09.10.2018.
Rule 96(10) of the CGST Rules, 2017 — Retrospective Amendment —–The applicant prayed for declaring Rule 96(10) of the CGST Rules as amended by Notification No.54/2018-CT dated 9.10.2018 is applicably prospectively with effect from the date of the notification and the retrospectivity sought to be given to such notification is wholly without jurisdiction, arbitrary and violating Article 14 of the Constitution of India; for directions quashing and setting aside impugned notices which are issued by giving retrospective operation to Notification No. 54/2018. The coordinate Bench of this Court, dealt with one litigation relating to Rule 96(10) on 20.10.2020, wherein, it was held that the Notification No. 54/2018 is effective w.e.f. 23rd October 2017. The court observed that the Coordinate Bench took the view that the notification No. 54 of 2018 should be made applicable with effect from 23.10.2017 and not prior thereto i.e. from the inception of Rule 97(10) of the Act. The petitioner 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.
Held that:- The Hon’ble High Court issued Notice to the respondents returnable on 22.03.2020. Till the next date of hearing, the proceedings pursuant to the notice dated 04.02.2021 shall remain stayed.