The Allahabad High Court Division Bench of Justice Sunita Agarwal and Justice Vipin Chandra Dixit is to examine whether the Rule 96(10)(b) of the Central Goods and Services Tax (CGST) Rules, 2017 is in ultra vires or within the limits of Section 16(3)(b) of the Integrated Goods and Services Tax (IGST) Act, 2017. The contention of the petitioner in the writ petition filed is that the prohibition under Rule 96(10)(b) of the CGST Rules, 2017 which has been brought into effect from 9.10.2018 is in contravention of the enabling provision under Section 16(3)(b) of the IGST Act, as it curtails the right conferred under the Act.
Source Taxscan
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