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<h1>Supreme Court Upholds High Court Order, Rejects Department's Challenge to CGST Rule 96(10) Interpretation</h1> <h3>UNION OF INDIA & ANR. Versus M/s YASHO INDUSTRIES LTD</h3> UNION OF INDIA & ANR. Versus M/s YASHO INDUSTRIES LTD - TMI The Supreme Court, through Hon'ble Justices B. V. Nagarathna and Satish Chandra Sharma, dismissed the Special Leave Petition (C) Nos. 25437/2023 and 324/2024 filed by the Department challenging the High Court order in R/SCA No. 10504/2023. The Court noted that the petitions entertained earlier were filed by the Assessees, not the Department, and therefore the Department's reliance on those cases to seek notice was misplaced. Counsel for the respondent highlighted the deletion of Rule 96(10) of the CGST in 2024, further undermining the Department's position. The Court held that the impugned High Court order 'would not call for any interference' and accordingly dismissed the petition, with pending applications disposed of. Delay was condoned.