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MESSRS ADDWRAP PACKAGING PVT. LTD. & ANOTHER vs. UNION OF INDIA & OTHERS
(Gujarat High Court)

Hon'ble Judges:

BHARGAV D. KARIA
NIRAL R. MEHTA
Pet. Counsel
Amal Paresh Dave
Paresh M Dave
Res. Counsel
Siddharth H Dave
Cb Gupta

Petitioner / Applicant

MESSRS ADDWRAP PACKAGING PVT. LTD. & ANOTHER
Respondent UNION OF INDIA & OTHERS
Court Gujarat High Court
State

Gujrat

Date Nov 22, 2024
Order No.

Civil Application (For Orders) No. 1 of 2024 In R/Special Civil Application No. 22519 of 2019

Citation

2024(11) TAXREPLY 12269
Original Order
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ORDER

IA ORDER (PER : HONOURABLE Mr.  JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Paresh Dave for the applicants-original petitioners, learned advocate Mr. Siddharth Dave and learned advocate Mr. C.B. Gupta for the respective respondents. 2. It was submitted by learned advocate Mr. Dave for the applicants that after the order passed by this Court on 19th September, 2024 reserving the matter for judgment, GST Council in its 54th Meeting recommended to prospectively omit Rule 96(10), Rule 89(4A) and Rule 89(4B) from the CGST Rules, 2017. It was further submitted and pointed out that by Notification No.20/2024- Central Tax dated 08th October, 2024, Central Board of Indirect Taxes & Customs framed Central Goods & Service Tax (Second Amendment) Rules, 2024 and as per Rule 10, Rule 96(10) is omitted. 2.1 It was, therefore, submitted that both Minutes and the Notification may be taken on record and appropriate order may be passed for re-notifying the matt....

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