Case Details: Shiva Pharmachem Ltd. Versus Union of India (2025) 32 Centax 198 (Guj.)
Judiciary and Counsel Details
- Bhargav D. Karia & Pranav Trivedi, JJ.
- Shri D.K. Trivedi for the Petitioner.
- Ms Hetvi H Sancheti for the Respondent.
Facts of the Case
The Gujarat High Court in the case of Addwrap Packaging (P.) Ltd. v. Union of India [2025] 175 taxmann.com 592 (Gujarat) has already quashed and set aside the notices and orders in the pending proceedings as on 08.10.2024, as Rule 96(10) was omitted from the Rules by Notification No. 20 of 2024.
High Court Held
Now, in the instant case, the High Court held that the impugned notices and orders invoking Rule 96(10) would not survive, and the proceedings initiated by the respondents under Rule 96(10) of the Rules would also not survive. Accordingly, the petitions were allowed, and the proceedings initiated under Rule 96(10) of CGST Rules were quashed and set aside.
List of Cases Cited
- Addwrap Packaging (P.) Ltd. v. Union of India — [2025] 175 taxmann.com 592 (Gujarat) — Referred [Para 2]
List of Notifications Cited
- Notification No. 20 of 2024-CT dated 8-10-2024
