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
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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.
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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].
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