https://www.taxtmi.com/caselaws?id=797493 Rule 96(10) of the Central Goods and Services Tax Rules, 2017 imposed restrictions on IGST refund claims beyond those contemplated by Section 16 of the Integrated Goods and Services Tax Act, 2017, rendering it ultra vires and manifestly arbitrary. Its omission without a saving clause makes the rule unavailable for pending matters that have not attained finality. Consequently, recovery or denial-of-refund proceedings based on Rule 96(10) cannot continue, and the earlier binding decision on the issue applies to similarly situated taxpayers. en-us Tue, 04 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797493 Rule 96(10) of the Central Goods and Services Tax Rules, 2017 imposed restrictions on IGST refund claims beyond those contemplated by Section 16 of the Integrated Goods and Services Tax Act, 2017, rendering it ultra vires and manifestly arbitrary. Its omission without a saving clause makes the rule unavailable for pending matters that have not attained finality. Consequently, recovery or denial-of-refund proceedings based on Rule 96(10) cannot continue, and the earlier binding decision on the issue applies to similarly situated taxpayers. Case-Laws GST Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797493