Understanding the Legal Status of Rule 96(10), CGST Rules: Insights from Kerala and Gujarat High Court Rulings

This alert briefly encapsulates the current legal status of Rule 96(10) of the CGST Rules, in the light of the latest rulings of the Hon’ble Kerala High Court in Sance Laboratories Pvt. Ltd. regarding validity of this rule and the review order of the Hon’ble Gujarat High Court in Cosmo Films regarding date of applicability of the rule.