https://www.taxtmi.com/caselaws?id=788079 Refund of IGST under Rule 96 of the CGST/IGST Rules, 2017 was in issue where the assessee had erroneously shown IGST as nil in Table 6A of Form GSTR-1. The Supreme Court declined to interfere with the High Court's decision and dismissed the Special Leave Petition, while keeping open the Union's submission based on the proviso to Rule 96 for consideration in an appropriate case. Delay was condoned. The operative point is that the refund question remained subject to the statutory proviso argument, but no wider ruling was given on that issue. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788079 Refund of IGST under Rule 96 of the CGST/IGST Rules, 2017 was in issue where the assessee had erroneously shown IGST as nil in Table 6A of Form GSTR-1. The Supreme Court declined to interfere with the High Court's decision and dismissed the Special Leave Petition, while keeping open the Union's submission based on the proviso to Rule 96 for consideration in an appropriate case. Delay was condoned. The operative point is that the refund question remained subject to the statutory proviso argument, but no wider ruling was given on that issue. Case-Laws GST Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788079