#Calcutta High Court

Calcutta HC Quashes ₹6.28 Crore GST Demand: Omission of Rule 96(10) Wipes Out Pending IGST Refund Proceedings

Kolkata, June 2026 – The Calcutta High Court has quashed a ₹6.28 crore tax demand against Techno Waxchem Private Limited, holding that the Government’s October 2024 decision to omit Rule 96(10) of the CGST Rules leaves no legal basis for continuing any pending enforcement proceedings under that provision. The ruling by Justice Raja Basu Chowdhury […]