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<h1>Refund of IGST entitlement upheld despite erroneous nil entry in GSTR 1; delay condoned and proviso left open.</h1> Condonation of delay was granted and the central issue concerns entitlement to an IGST refund under Rule 96 of the CGST/IGST Rules, 2017 despite an ... Condonation of delay - Entitlement to refund of IGST under Rule 96 of the CGST/IGST Rules, 2017 despite having erroneously entered IGST as nil in Table 6A of Form GSTR-1 - HELD THAT:- Delay condoned. While we are not inclined to interfere with the impugned judgment and order passed by the High Court [2025 (8) TMI 1200 - GUJARAT HIGH COURT], the submission made by learned ASG on the basis of proviso to Rule 96 of the Central/State Goods and Service Tax Rules, 2017, is kept open for being considered in an appropriate case. With this observation, the Special Leave Petition stands dismissed. Pending application(s), if any, shall stand disposed of. Outcome: Special Leave Petition dismissed on the ground of delay.
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