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2021 (5) TMI 557 - HC - GSTVires of Rule 96(10) of the CGST Rules as amended by Notification No.54/2018-Central Tax dated 9.10.2018 - retrospective operation to N/N. 4/2018-Central Tax dated 9.10.2018 - HELD THAT:- The Coordinate Bench in COSMO FILMS LIMITED VERSUS UNION OF INDIA & 3 ORS. [2020 (10) TMI 1099 - GUJARAT HIGH COURT] 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 CGST Act. It is the Notification No. 54 of 2018 dated 09.10.2018. According to Mr. Sheth, the Notification itself makes it clear that the same shall come into force from the date of its publication in the official gazette. According to Mr. Sheth, what has been observed in the case mentioned, it needs to be relooked, as the Department has started issuing notices indiscriminately on the premise that the Notification would apply with effect from 23.10.2017. Let Notice be issued to the respondents returnable on 22.03.2020. Till the next date of hearing, the proceedings pursuant to the notice dated 04.02.2021 Annexure – B shall remain stayed.
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