Home Goods and Services Tax Article Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017, has been one of the most contentious provisions in India’s Goods and Services Tax (GST) framework, particularly for the export sector. Initially introduced with the intention of curbing double benefits to the…

Home Goods and Services Tax Article Summary: In the case of Ram Krishna Gupta v. State of UP (Writ Tax No. 728 of 2023), the Allahabad High Court set aside a penalty order under Section 129 of the CGST Act, ruling that a penalty should not be imposed solely for…