VINAYAK INTERNATIONAL HOUSEWARES P LTD & ORS. v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Saurabh Banerjee, Justice
VINAYAK INTERNATIONAL HOUSEWARES P LTD & ORS.
v.
UNION OF INDIA & ORS.
W.P.(C) 3154/2023, W.P.(C) 10687/2023 & CM APPL. 41448/2023, W.P.(C) 3165/2023 dated 20.11.2025
Law : GST
Act Name : Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 16
Rule Number : Rule 89 & 96
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Notification No. 20/2024 – Central Tax dated 08.10.2024, Notification No. 79/2017 dated 13.10.2017, Notification 3/2018 dated 23.01.2018
Decision : In favour of assessee
Refund – Rule 96(10) of CGST Rules – Challenge to constitutional validity by exporters availing IGST exemption on imports under Notification No.79/2017-Cus against advance authorization – Summons/SCNs issued seeking recovery of IGST refunds on exports on ground exporters received supplies under specified exemption notifications – Rule 96(10) restricting IGST refunds on exports where such benefits availed on inputs – Rule omitted prospectively w.e.f. 08.10.2024 vide Notification No.20/2024-CT on 54th GST Council recommendations noting it caused unnecessary complications without intended benefit – Department contended prospective omission with savings for prior proceedings – As decided in various judgements Rule ultra vires Section 16 of IGST Act and omission without saving clause abates all pending proceedings (summons/SCNs/orders/appeals) – Section 6 General Clauses Act inapplicable to rule omission – Held: Writ petitions allowed – Summons/SCNs/orders quashed – Omission applies to all pending proceedings not attaining finality – Proceedings including appeals lapsed – Refund claims maintainable under Rule 96 of CGST Rules.
Represented By:
Counsel for the Petitioner: Rajat Mittal, Suprateek Neogi, Shubham Kumar , Priyanshu & Krati Aggarwal, Advs.
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