2025-VIL-587-GUJ
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SGST High Court Cases

GST - Challenge to validity of Rule 96(10) of the CGST Rules, 2017 - Omission of Rule 96(10) and its application to pending proceedings - Refund of IGST paid on goods and services exported out of India - Whether Notification No.20/2024 dated 8th October, 2024 whereby Rule 96(10) of CGST Rules, which has been omitted with effect from 8th October, 2024, would be applicable to the proceedings pending before the Court or any other proceedings which are pending before the Department – Petitioners contend that omission of Rule 96(10) of the CGST Rules would be applicable retrospectively as if such rule has never been in existence – HELD – The GST Council has recommended omission of Rule 96(10) with prospective effect. Such recommendation is binding upon the Government. Therefore, contention raised on behalf of the petitioners to canvass that the omission of Rule 96(10) is curative and remedial and therefore, has to be applied retrospectively cannot be accepted - The recommendations of the GST Council to omit Rule 96(10) prospectively would apply to all the pending proceedings and cases. However, the contention on behalf of the Revenue that the petitioners have filed these petitions challenging the validity of Rule 96(10) cannot be said to be pending proceedings is without any basis because the petitioners have also challenged the show cause notices as well as orders-in-original passed by the respondents by invoking Rule 96(10) for rejecting the refund claims of the petitioners. These petitions are nothing but pending proceedings before the Court which has not achieved finality when the Notification No.20/2024 came into force with effect from 8th October, 2024 - The Notification No.20/2024 dated 8th October, 2024 would be applicable to all the pending proceedings/cases meaning thereby that Rule 96(10) would stand omitted prospectively but applicable to pending proceedings/cases where final adjudication has not taken place – Since Rule 96(10) would not be applicable to the pending proceedings, the question of challenge to the vires and validity of rule 96(10) is not required to be considered at this stage - The petitions succeed in view of applicability of Notification No.20/2024 whereby Rule 96(10) is omitted and the said Notification would be applicable to all the pending proceedings/cases as on 8th October, 2024. The impugned SCNs and the orders-in-original are quashed and set aside. The petitioners are entitled to refund claims for IGST paid for the export of goods as per Rule 96 of the CGST Rules, 2017 in accordance with law – The petitions are allowed
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