M/s ROHAN DYES AND INTERMEDIATES LIMITED v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
M/s ROHAN DYES AND INTERMEDIATES LIMITED
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION NO. 8472 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 8790 of 2025 dated 12.03.2026
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
IGST refund on exports – Rule 96(10) CGST Rules proceedings – Petitioners challenged orders denying refunds invoking Rule 96(10) alleging violation on intelligence inputs – Prior constitutional challenge to Rule 96(10) disposed, subsequent Notification No.20/2024 dated 08.10.2024 omitted Rule without saving clause – Court following coordinate bench and Bombay HC precedents . Omission applies prospectively to all pending proceedings including writ petitions challenging SCNs/OIOs – Repealed rule obliterated ab initio for unfinished matters not constituting ‘transactions past and closed’ – Absent saving clause, proceedings lapse rendering petitioners entitled to maintain IGST export refunds – Held: Writ petitions succeed – Orders quashed – Pending refund applications directed processed within 12 weeks.
Represented By:
Counsel for the Petitioner: Mayur Punjabi for Anandodaya S Mishra
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