Techno Waxchem Private Limited Vs Union of India & Ors. (Calcutta High Court)
Date: May 21, 2026
Subject Matter
Omission of Rule 96(10) renders GST refund demand orders unsustainable for pending proceedings.
Summary
The High Court has allowed the writ petition, thereby quashing the order-in-original dated February 4, 2025, and subsequent demand notices issued under Section 74(9) of the CGST Act. The core reason for this decision is the omission of Rule 96(10) of…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Challenging, inter alia, the order in original dated 4t h February, 2025 issued under Section 74(9) of the CGST Act, 2017 (hereinafter referred as the “said Act”) and the demands raised by the respondents in form GST DRC-07 all dated 5 th February, 2025 along with the summary of the orders for the tax periods April 2018 to March 2019, April…