Sopariwala India LLP Vs Union of India Ors
Date: November 27, 2025
Subject Matter
Omission of Rule 96(10) applies to pending IGST refund cases, enabling claims for export of goods.
Summary
The petitions are allowed as the omission of Rule 96(10) and Rule 89(4B) of the CGST Rules, 2017 by Notification No.20/2024 is deemed applicable to all pending proceedings , including those where final adjudication has not occurred, thereby entitling…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. RULE returnable forthwith. Learned Senior Standing Counsel Mr. Utkarsh Sharma for learned Senior Standing Counsel waives service of notice of Rule on behalf of the respondents. 2. At the outset, learned advocates for the respective parties submitted that the present writ petition may be disposed of in terms of the Judgment and Order dated 20…