Kerala High Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Kerala High Court
Where assessment and tax demand for zero rated supply were finalized solely based on Rule 96(10) of CGST Rules, which had been declared ultra vires Section 16 of IGST Act, such assessment and summary lacked legal foundation and could not be sustained, requiring quashing of impugned orders