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![Order Passed u/r 96 (10) of CGST Rules, 2017 after same was Omitted without any Saving Clause is Invalid: Uttarakhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Uttarakhand-HC-CGST-taxscan.jpg "Order Passed u/r 96 (10) of CGST Rules, 2017 after same was Omitted without any Saving Clause is Invalid: Uttarakhand HC [Read Order]")
Order Passed u/r 96 (10) of CGST Rules, 2017 after same was Omitted without any Saving Clause is Invalid: Uttarakhand HC [Read Order]
In a recent case, the Uttarakhand High Court held that no proceedings can be invoked under the provisions of rule 96(10) of CGST Rule, 2017, after...