Refund order based on omitted Rule 96(10) of CGST Rules prima facie invalid: Calcutta HC stays ₹196 cr GST demand

The Calcutta High Court stayed a ₹196 crore GST demand, observing that authorities relied on a rule omitted from the CGST Rules. The Court held that enforcement based on deleted provisions was legally untenable and directed the Department to maintain status quo pending detailed hearing. The decision underscores judicial vigilance in ensuring statutory consistency, and affirms taxpayers’ right to certainty and procedural fairness in refund or reversal cases under GST law.