AARTI DRUGS LIMITED v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
AARTI DRUGS LIMITED
v.
UNION OF INDIA & ORS.
WRIT PETITION No. 1702 of 2025 dated 30.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 96
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
ITC – Reversal of ITC – Rule 96(10) of CGST Rules 2017 – Rule 96(10) subsequently repealed vide notification dated 08.10.2024 without savings clause – Remedy of appeal available – Whether proceedings under repealed Rule 96(10) can continue – Following principle laid in Hikal Ltd v Union of India(2025) all proceedings under Rule 96(10) except those relating to past and closed transactions lapse consequent upon repeal of Rule in absence of savings clause – Held: Writ petition allowed – Notice and order quashed and set aside – Alternate remedy futile when issue substantially covered by binding precedent.
Represented By:
Counsel for the Petitioner: Prasannan Namboodiri, a/w. Prathibha Namboodiri
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