HIKAL LIMITED & ORS. v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
HIKAL LIMITED & ORS.
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 78 of 2025 WITH WRIT PETITION No. 465 of 2021 WITH WRIT PETITION No. 2828 of 2021 WITH WRIT PETITION No. 3691 of 2021 WITH WRIT PETITION No. 405 of 2021 WRIT PETITION No. 2044 of 2022, WRIT PETITION No. 3163 of 2021, WRIT PETITION (L) No. 8737 of 2022 WITH WRIT PETITION No. 1773 of 2024 WITH WRIT PETITION No. 4640 of 2022 WITH CHAMBER ORDER (CHOL) No. 286 of 2022 IN WRIT PETITION No. 4640 of 2022 WITH WRIT PETITION (L) No. 11740 of 2025 WITH WRIT PETITION No. 2745 of 2025 WITH WRIT PETITION (L) No. 15183 of 2024 WITH WRIT PETITION No. 2097 of 2025 WITH WRIT PETITION No. 3522 of 2024 WITH WRIT PETITION NO. 3013 OF 2023 WITH INTERIM APPLICATION (L) No. 31922 of 2023 IN WRIT PETITION No. 3013 of 2023 WITH WRIT PETITION No. 2052 of 2025 WITH WRIT PETITION (L) No. 39729 of 2022 ALONG WITH CIVIL APPELLATE JURISDICTION WRIT PETITION No. 6795 of 2023 WITH WRIT PETITION No. 1493 of 2025 WITH WRIT PETITION NO. 1006 OF 2024 WITH INTERIM APPLICATION NO. 7229 OF 2025 IN WRIT PETITION No. 1006 of 2024 WITH WRIT PETITION No. 12927 of 2022 WITH WRIT PETITION NO. 739 OF 2025 WITH INTERIM APPLICATION No. 11291 of 2025 IN WRIT PETITION No. 739 of 2025 WITH WRIT PETITION No. 674 of 2024 WITH WRIT PETITION No. 1325 of 2025 WITH WRIT PETITION No. 1614 of 2025 WITH WRIT PETITION No. 4658 of 2025 WITH WRIT PETITION No. 5816 of 2025 WITH WRIT PETITION No. 5815 of 2025 WITH WRIT PETITION (ST) No. 15698 of 2025 WITH WRIT PETITION No. 11356 of 2025 WITH WRIT PETITION No. 11355 of 2025 WITH WRIT PETITION No. 4625 of 2025 WITH WRIT PETITION No. 12170 of 2023 WITH WRIT PETITION No. 11079 of 2025 WITH WRIT PETITION No. 11002 of 2025 WITH WRIT PETITION No. 12169 of 2023 WITH WRIT PETITION No. 11357 of 2025 WITH WRIT PETITION No. 11358 of 2025 WITH WRIT PETITION No. 18847 of 2024 WITH WRIT PETITION No. 10972 of 2025 WITH WRIT PETITION No. 10974 of 2025 dated 11.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 54, 73, 74, 164, 166 & 174 & Section 16 & 20
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
Decision : In favour of assessee
Validity of Rule 89(4B) & 96(10) of CGST Rules, 2017 – Omission vide Notification dated 08.10.2024 – Effect of repeal/omission on pending proceedings – Applicability of Section 6, General Clauses Act, 1897 – Whether omission applies retrospectively? – Whether proceedings saved under Section 174(3) CGST Act? – Constitutional validity of Rules not gone into as relief could be granted otherwise – Omission of substantive provisions without savings clause renders them non-existent ab initio, save “transactions past and closed”- Section 6, General Clauses Act applies only to repeal of Central Acts/Regulations not subordinate legislation – Rules framed under Section 164 of CGST Act cannot be elevated to “Central Act”- Petitioner submits impugned show cause notices or orders issued citing non-compliance with omitted or repealed Rules invalid and cannot be enforced as ruled in Rayala Corporation and Kolhapur Cane Sugar Works(2000 Tao.online 4) – Section 174(3) of CGST Act saves only repealed enactments specified therein not omitted Rules – Clause 1(2) of Notification dated 08.10.2024 only provides date of effect does not save pending proceedings – Section 166 of CGST Act plea misconceived – Consequently, show cause notices issued under omitted Rules, orders passed thereunder pre & post 08.10.2024 pending in appeal/writ (not attaining finality) lapse – Only concluded matters treated as “transactions past and closed”- Held: Petitions disposed – Impugned notices and orders set aside – Authorities to consider and dispose refund applications within four months after providing petitioners with fair opportunity to be heard.
Represented By:
Counsel for the Petitioner: V. Shridharan, Senior advocate a/w Sahil Parghi, Dhananjay Sethuraj, Vidhi Jain i/by Sriram Sridharan, Abhishek A Rastogi, Pooja M. Rastogi, Meenal Songire a/w Arya More, Bharat Raichandani a/w Dhanishtha Kawale i/by UBR Legal Advocates, Vishal Agarwal, Abhishek Deodhar, Rishabh Jain, Prakash Shah, Senior Advocate a/w Jas Sanghavi, Yash Prakash, Linzy Sharan i/by PDS legal, Avinash Poddar a/w Deepali Kamble, Anchal Poddar, Jas Sanghavi, V. Sridharan, Senior Advocate, Sahil Parghi, Prithwiraj Choudhuri a/w Kausarjahan Sayed i/b Prabhakar Shetty, Advocate, Roshil Nichani a/w Aansh Desai i/b Pythagoras Legal, Stebin Mathew i/b Ms. Dishya Pandey, Advocate
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