Case LawR/Special Civil Application No. 3081 of 2025
JJ Plastalloy Private Limited Vs Union of India & Ors
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- November 19, 2025
- Type:
- Special Civil Application
- Members:
- A.S. SUPEHIA, PRANAV TRIVEDI
Subject
Repealed GST Rules Inapplicable to Pending Proceedings Due to Absence of Saving Clause
Refund
Summary
The High Court allowed all writ petitions, quashing and setting aside the impugned actions of the respondents. This decision was based on the premise that the repeal of Rule 89(4B) and Rule 96(10) of the Central Goods and Services Tax Rules, 2017, by…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT Perused the Notes for Speaking to Minutes filed in Special Civil Application No. 12157 of 2025 and Special Civil Application No. 10569 of 2025. It is pointed out in the Note for Speaking to Minutes that in the common judgment and order dated 20.11.2025 rendered in Special Civil Application No.3081 of 2025 and allied matters, though Dr.Avinash P…