{"id":4970,"date":"2025-07-21T17:34:29","date_gmt":"2025-07-21T12:04:29","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4970"},"modified":"2025-07-21T17:34:29","modified_gmt":"2025-07-21T12:04:29","slug":"rule-9610-proceedings-quashed-post-omission-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/rule-9610-proceedings-quashed-post-omission-hc","title":{"rendered":"Rule 96(10) Proceedings Quashed Post Omission | HC"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000401119\/proceedings-initiated-under-rule-9610-of-cgst-rules-would-not-survive-as-the-rule-has-been-omitted-hc\">Shiva Pharmachem Ltd. Versus Union of India (2025) 32 Centax 198 (Guj.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Bhargav D. Karia<\/strong> &amp; <strong>Pranav Trivedi<\/strong>, JJ.<\/li>\n<li><strong>Shri D.K. Trivedi<\/strong> for the Petitioner.<\/li>\n<li><strong>Ms Hetvi H Sancheti<\/strong> for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>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.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>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.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Addwrap Packaging (P.) Ltd. v. Union of India \u2014 [2025] 175 taxmann.com 592 (Gujarat) \u2014 Referred [Para 2]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%2020%20of%202024-CT&amp;itemType=AP\">Notification No. 20 of 2024-CT<\/a> dated 8-10-2024<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Shiva Pharmachem Ltd. Versus Union of India (2025) 32 Centax&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4984,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-4970","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Rule 96(10) Proceedings Quashed Post Omission | HC<\/title>\n<meta name=\"description\" content=\"Gujarat HC rules that proceedings under Rule 96(10) of CGST Rules won&#039;t survive after its omission via Notification No. 20\/2024; notices quashed.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/rule-9610-proceedings-quashed-post-omission-hc\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rule 96(10) Proceedings Quashed Post Omission | HC\" \/>\n<meta property=\"og:description\" content=\"Gujarat HC rules that proceedings under Rule 96(10) of CGST Rules won&#039;t survive after its omission via Notification No. 20\/2024; 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