M/s MACSON PRODUCTS v. UNION OF INDIA & ANR. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & D. N. Ray, Justice
M/s MACSON PRODUCTS
v.
UNION OF INDIA & ANR.
R/SPECIAL CIVIL APPLICATION NO. 4332 of 2025 dated 04.04.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 96
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : Interim
Demand – Violation of Rule 96(10) – Rule 96(10) omitted w.e.f. 08.10.2024 by Notification No. 20/2024-CT – Petitioner contended omission applies to pending matters rendering SCN and order unsustainable – Held: Notice issued returnable – Ad-interim relief granted – No coercive action during pendency
Represented By:
Counsel for the Petitioner: Anandodaya S Mishra
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