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
Latest Posts in "India"
- Zero GST on Health Insurance Drives 38% Surge in Demand, Report Finds
- AAR Rules GST Applies to Small Packaged Shrimp Exports, Citing Retail Packaging Criteria
- Supreme Court to Decide if Leasehold Rights Transfer is Taxable Under GST Law
- Only Entity Named as Exporter in Customs Documents Can Claim Service Tax Refund: CESTAT
- CESTAT: Testing Services to Foreign Clients Qualify as ‘Export of Services’ under FTDR Act


 
        		 
        	











