Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
I SUPREME COURT
45. [2026] 189 taxmann.com 330 (SC)
Goodluck India Ltd. vs. Union of India dated.06.08.2026
In absence of any ‘saving clause’, the omission of Rule 96(10) w.e.f. 08-10-2024 shall apply to all pending matters in the case of refund of IGST paid on exported goods and services
FACTS
Rule 96(10) of the CGST Rules, 2017 restricted refund of IGST paid on exports in specified circumstances. By Notification No. 20/2024-Central Tax dated 08.10.2024, Rule 96(10) was omitted. Although the GST Council had recommended that the omission should operate prospectively, the Notification contained no saving clause for pending proceedings. The High Court held that the omission would apply to all proceedings pending as on 08.10.2024. The Department challenged this view before the Supreme Court, contending that the omission should operate prospectively, while the assessee claimed that the omission entitled them to claim refund without the restrictions imposed by the erstwhile Rule 96(10).
HELD
The Supreme Court dismissed the appeals and affirmed the High Court’s judgment. Relying on the Con
