Summary
A division bench of the Himachal Pradesh High Court set aside three show cause notices issued to an exporter under Rule 96(10) of the CGST Rules. Since the rule was omitted without any saving clause, the court held that proceedings based on it could not continue.
What it means for you
Exporters facing IGST refund recovery notices under Rule 96(10) have strong grounds to seek their withdrawal or quashing.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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