HP High Court quashes GST notice issued under omitted Rule 96(10)
In short
The Himachal Pradesh High Court struck down a GST notice that was issued under Rule 96(10), which had already been removed.
What the reporting says
The Himachal Pradesh High Court quashed a GST show-cause notice issued under omitted Rule 96(10) of the CGST Rules. The ruling provides relief in the tax dispute and weakens the legal basis for such notices.
Why it matters
The Himachal Pradesh High Court quashed a GST show-cause notice tied to Rule 96(10) of the CGST Rules after that rule had been omitted. The decision matters for taxpayers facing similar notices and for GST enforcement practices under the CGST framework.