When Rule 96(10) Disappears, So Do it Shackles of GST Refund

 

Rule 96(10) of CGST Rules – Omitted from 8.10.2024 without saving clause – Effect on pending proceedings

Lapse of pending proceedings on repeal or omission of Rule 96(10) CGST Rules without saving clause

Landmark Judgment and major relief to the exporters for IGST refund claims previously blocked due to Rule 96(10) of the CGST Rules.

In the instant case, the show cause notice was issued under Rule 96(10) of the CGST Rules prior to its deletion on 8.10.2024 and the impugned order was passed after its deletion.  

The question, therefore, was around the scope of such omission or repeal.

Omission acts as a repeal without saving clause and renders all pending proceedings based on Rule 96(10) are illegal.

Judgment dated 11.9.2025 of the High Court of Bombay in Writ Petition No.78 of 2025 of Hikal Limited  Vs. Union of India with connected matters.