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2019 (1) TMI 357 - HC - GSTRetrospective effect of rule 96 (10) (b) of the Central Goods and Service Tax Rules, 2017 - Held that:- Vide Notification No. 54/2018-Central Tax dated 9.10.2018, sub-rule (10) of rule 96 has been substituted making it applicable prospectively - It was submitted that, since the grievance of the petitioner was against the retrospective effect given to rule 96, such grievance no longer survives - petition dismissed.
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