2018 Taxo.online 530

R/SPECIAL CIVIL APPLICATION NO. 15091 of 2018 dated 12.12.2018

ZAVERI AND CO PVT LTD

UNION OF INDIA

2018

GST

Central Goods & Services Tax Act, 2017

Notification No. 53/2018-Central Tax dated 9.10.2018, Notification No. 54/2018-Central Tax dated 9.10.2018

Harsha Devani, Justice & A. P. Thaker, Justice

In favour of assessee

High Court

Gujrat

Represented by: –

Petitioner: – Uchit N Sheth

Respondent: – Viral K Shah

Order: –

1. Mr. Uchit Sheth, learned advocate for the petitioner has submitted that the petitioner has challenged rule 96 (10) (b) of the Central Goods and Service Tax Rules, 2017 insofar as the same has been given retrospective effect. It was pointed out that subsequently vide Notification No. 53/2018-Central Tax dated 9.10.2018, sub-rule (10) of rule 96 has been substituted, and the retrospective effect given to it, has been deleted. It was pointed out that, thereafter vide Notification No. 54/2018-Central Tax dated 9.10.2018, sub-rule (10) of rule 96 has been substituted making it applicable prospectively. It was submitted that, since the grievance of the petitioner was against the retrospective effect given to rule 96, such grievance no longer survives.
2. In the light of the above, the petition does not survive and is accordingly disposed of as having become infructuous. Notice is discharged with no order as to costs.