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Forum

Supreme Court24 High Courts537 GSTAT89 Advance rulings19

Court or bench

Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Topic

Demands & adjudication150 Appeals to Appellate Authority69 Input tax credit68 Registration58 Penalty & confiscation33 Refund33

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

More provisions

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8 rulings found

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CGST Rules R.96Remove filter
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Supreme Court21 Sept 2026
For assessee
Union of India v. Aculife Healthcare (P.) Ltd
SLP was filed against impugned order of High Court holding that where refund granted to assessee on export of goods was sought to be demanded under Rule 96(10), since Notification No. 20-2024, dated 8-10-2024 was issued during pendency of appeal filed by assessee against such demand, whereby Rule 96(10) was omitted, proceedings of order in original as well as order passed by appellate authority were to be set aside; instant court held issues were squarely covered by Goodluck India Ltd. v. Union of India & Ors. and dismissed SLP

Service of notices & orders

30

Appeals to Appellate Tribunal22

Anti-profiteering20

Arrest & bail16

Interest & waiver14

Levy & collection14

Recovery & attachment14

Supply & valuation14

Detention in transit12

Government contractors11

Offences & prosecution11

Classification & rate9

Officers & jurisdiction7

Search & seizure7

Transitional provisions5

Advance ruling3

Writs & constitutional remedies3

CGST S.54
CGST Rules R.96

Karnataka High Court15 Sept 2026

For assessee

Union of India v. ABB Global Industries and Services (P.) Ltd

Where assessee's refund of tax paid on export of services was rejected under Rule 96, since Rule 96(10) had been omitted without any saving or sunset clause, ongoing restriction could not be maintained and refund could not be denied in view of Supreme Court's decision that proceedings under an omitted rule cannot continue in absence of any saving provision

CGST S.54
CGST Rules R.96
IGST S.2

Gujarat High Court3 Sept 2026

For assessee

MAC Industry v. Union of India

Where restriction in Rule 96(10) governing IGST refund on exports was omitted without a saving clause and both the SCN and consequential order were issued after such omission, restriction could not survive for pending or subsequent proceedings and related actions were to be quashed in alignment with Goodluck India Ltd. ruling

IGST S.16
CGST S.54
CGST Rules R.96

Gujarat High Court25 Aug 2026

For assessee

Maldeep Catalysta (P.) Ltd. v. Union of India

Where restriction under Rule 96(10) on IGST refund for exports was invoked after its omission without any saving or sunset clause, omission indicated legislative intent to end restriction for pending proceedings, so restriction could not apply and assessee was entitled to refund, rendering impugned communication unsustainable

CGST Rules R.96

Supreme Court6 Aug 2026

For revenue

Goodluck India Ltd. v. Union of India

Omission of Rule 96(10) with effect from 8 October 2024 was held applicable to pending proceedings relating to refund of IGST paid on exported goods and services since no saving clause was introduced and GST Council recommendation for prospective operation was advisory and did not bind rule making authority

CGST S.54
CGST Rules R.96

Karnataka High Court4 Aug 2026

For assessee

Shilpa Medicare Ltd. v. Union of India

Where petitioner challenged Show Cause Notice and validity of Rule 96(10) regarding refund of integrated tax paid on exports, since Rule 96(10) was struck down in same was and later omitted vide a notification, continuation of proceedings under said rule was unsustainable and all notices and proceedings were to be quashed

CGST S.54
CGST Rules R.96
IGST S.16

Gujarat High Court2 Jul 2026

For assessee

Alstom Transport India Ltd. v. Union of India

Where rules 89(4B) and 96(10) were omitted by notification without any saving clause, all proceedings including SCNs and orders under those rules lapsed ab initio, making continuation of such proceedings impermissible, thus impugned order in original and subsequent actions were to be quashed and set aside in terms of (Gujarat)

CGST S.54
CGST Rules R.89
CGST Rules R.96

Madras High Court16 Jun 2026

Kuntal Granites (P.) Ltd. v. Deputy Commissioner of Customs

Where petitioner, after receiving IGST refund on exports under Rule 96, was later served notice on ground of ineligibility due to not holding EPCG license and suffered refund suspension, matter was remanded permitting petitioner to file requisite documents for refund claim consideration, with direction for expeditious adjudication in accordance with law

CGST S.54
CGST Rules R.96