Vinayak International Housewares Pvt Ltd Vs Union of India
Date: November 26, 2025
Subject Matter
Rule 96(10) Omission Applied to Pending Proceedings: IGST Refund Restriction Quashed
Summary
The High Court allowed this batch of writ petitions, declaring that the omission of Rule 96(10) of the CGST Rules from the statute book applies to all pending proceedings, thereby quashing all demands and notices issued against the petitioners under…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed by the Petitioners under Article 226 of the Constitution of India, inter alia , challenging the vires of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 (hereinafter, ‘CGST rules’) . W.P.(C) 3154/2023 – Vinayak International…