Mars Exports Vs Union of India & Anr. (Gujarat High Court)
Date: November 27, 2025
Subject Matter
Omission of Rules 89(4B) and 96(10) Without Saving Clause Applies to All Pending Refund Proceedings
Summary
The High Court allowed the writ petitions, holding that the omission of Rule 89(4B) and Rule 96(10) of the CGST Rules via Notification No.20/2024, without any saving clause, applies to all pending proceedings, thereby entitling petitioners to their r…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. RULE returnable forthwith. Learned Senior Standing Counsel Mr. Utkarsh Sharma waives service of notice of Rule on behalf of the respondents. 2. At the outset, learned advocates for the respective parties have submitted that the present writ petitions may be disposed of in terms of the Judgment and Order dated 20.11.2025 passed in group of ma…