IGST Refund Dispute: Gujarat HC Holds Omitted Rule 96(10) Cannot Continue Without Saving Clause:
The High Court held that in absence of any saving clause or a sunset clause on the omission of Rule 96(10) of the CGST Rules, the recommendation would be prospective in nature.
ITAT Rules Rule 96(10) Omission Applies Prospectively
Saloni Kumari
Sep 2, 2026
Premium
IGST Refund Dispute: Gujarat HC Holds Omitted Rule 96(10) Cannot Continue Without Saving Clause
The High Court held that in absence of any saving clause or a sunset clause on the omission of Rule 96(10) of the CGST Rules, the recommendation would be prospective in nature.
Also Read
Delhi High Court Makes Biometric Aadhaar Authentication Mandatory For GST Registrations Across Nation to Curb Fraud CasesCommissioner (Appeals) Upholds Rs 3.75 Crore GST Demand Against ICICI Prudential Life; Further Challenge PlannedKerala Must Boost IGST Collection Along With GST Revenue: Minister C P JohnHarpal Singh Cheema Exposes Major GST Evasion Racket in Punjab, Rs 9.50 Crore Recovered
About Author
Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
2722My Recent Articles
- Delhi High Court Makes Biometric Aadhaar Authentication Mandatory For GST Registrations Across Nation to Curb Fraud CasesPremium
- ITAT Deletes Transfer Pricing Adjustment on 14% CCD Interest Paid to Foreign AE, Rejects Equity Recharacterisation of CCDsPremium
- CBI Arrests Harnek Singh After 13-Year Abscondence in Singapore Scam Case
- ITAT Deletes Rs 20.65 Lakh Commission Disallowance, Rules AO Cannot Disallow Commission Expenses Merely on EstimationPremium
- Commissioner (Appeals) Upholds Rs 3.75 Crore GST Demand Against ICICI Prudential Life; Further Challenge Planned
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts