2025 (7) TMI 773 - HC - GST

Validity and legality of vires of Rule 96(10) of the Central / State Goods Service Tax Rules 2017 - HELD THAT - By the Judgement passed in the case of Messrs Addwrap Packaging Pvt Ltd Anr Vs. Union of India. 2025 (6) TMI 1156 - GUJARAT HIGH COURT this Court has already quashed and set aside the notices and orders in the pending proceedings as on 08.10.2024 as the Rule96(10) has been omitted from the Rules by the Notification No. 20 of 2024. In view of the order dated 13.06.2025 passed in the case of Messrs Addwrap Packaging Pvt Ltd Anr (supra) the petitions would succeed and is accordingly allowed. The impugned notices and orders invoking the Rule 96(10) would not survive and the proceedings initiated by the respondents under Rule 96 (10) of the Rules would also not survive. Petition disposed off.

Summary

The Gujarat High Court, through an oral order by Hon'ble Justice Bhargav D. Karia, addressed two petitions challenging the validity and legality of Rule 96(10) of the Central/State Goods & Service Tax Rules, 2017. Referring to its prior judgment dated 13.06.2025 in Messrs Addwrap Packaging Pvt Ltd & Anr v. Union of India (Special Civil Application No. 22519 of 2019), the Court noted that Rule 96(10) had been omitted by Notification No. 20 of 2024. Consequently, the Court held that "the impugned notices and orders invoking the Rule 96(10) would not survive," and all proceedings under this Rule initiated by respondents are quashed. The petitions were allowed and disposed of, with related civil applications declared infructuous and also disposed.