Judicial Corner : The Gujarat High Court held that the omission of Rule 96(10) of the CGST Rules applies prospectively and also covers all pending proceedings and cases. Therefore, exporters can claim IGST refunds on exports, and any show cause notices or orders issued under the old Rule 96(10) stand quashed. The challenge to the rule’s validity is no longer relevant {Messrs Addwrap Packaging (P.) Ltd. vs. Union of India [[2025] 175 taxmann.com 592 (Gujarat)]} (18.06.2025)

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Judicial Corner :

The Gujarat High Court held that the omission of Rule 96(10) of the CGST Rules applies prospectively and also covers all pending proceedings and cases. Therefore, exporters can claim IGST refunds on exports, and any show cause notices or orders issued under the old Rule 96(10) stand quashed. The challenge to the rule’s validity is no longer relevant {Messrs Addwrap Packaging (P.) Ltd. vs. Union of India [[2025] 175 taxmann.com 592 (Gujarat)]}