Client Alert: Legal Uncertainty Around Rule 96(10) of CGST Rules – Key Developments and Strategic Considerations

Client Alert: The legal dispute qua validity of Rule 96(10) of the CGST Rules and it’s date of applicability is pending consideration before various High Courts. Notably, the Hon’ble Punjab & Haryana High Court, Bombay High Court, and Gujarat High Court have granted interim reliefs in respect of adjudication / recovery proceedings in the Writ Petitions challenging the vires of Rule 96(10).

In the backdrop of pan-India investigations / demands by GST authorities in relation to refunds received by the exporters, White & Brief – Advocates and Solicitors summarizes the key legal developments in this matter and suggests way forwards which may be adopted in case of potential recovery proceedings.