Case LawW.P.(C) 3154/2023
Vinayak International Housewares Pvt Ltd Vs Union of India
- Court:
- High Court
- Bench:
- Delhi
- Date:
- November 26, 2025
- Type:
- Writ Petition
- Members:
- PRATIBHA M SINGH, SAURABH BANNERJEE
Subject
Rule 96(10) Omission Applied to Pending Proceedings: IGST Refund Restriction Quashed
IGST RefundRefund
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…
Judgement
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…