Case LawSpecial Leave Petition (C) No. 24550 of 2025
Goodluck India Limited & Anr. Vs Union of India & Ors.
- Court:
- Supreme Court
- Date:
- August 5, 2026
- Type:
- Special Leave Petition
- Members:
- J.B. PARDIWALA, K. VINOD CHANDRAN
Subject
Omission of Rule 96(10) Benefits Assessees in Pending Integrated Tax Refund Claims
IGST RefundRefund
Summary
The Supreme Court has upheld the High Court's judgment, ruling that the omission of Rule 96(10) of the CGST Rules, 2017 , applies to all pending proceedings. This means that integrated tax refund claims on exported goods and services are to be consid…
Judgement
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER In the above batch, the challenge by the Union of India and the Department is against the impugned judgment having held the omission of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017 to be applicable to every pending proceedings as on the date of its omission. In two SLPs by the assesses, numbered as SLP (C) No.24550 of 2025 and S…