2026 (1) TMI 1334

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..../ Order / Decisions)<br>Dated:- 21-1-2026<br>WRIT PETITION Nos. 12412 & 25219/2025 - -<br>GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SRI JUSTICE T.C.D. SEKHAR Counsel for the Petitioner: Anil Kumar Bezawada., Y Sreenivasa Reddy. Counsel for the Respondent(S): Santhi Chandra (Sr. Standing Counsel for CBIC)., D Nagaraja Kumari. ORDER PER HON'BLE SRI JUSTICE R. RAGHUNA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....proceedings had been initiated on the ground that the petitioners have violated the conditions set out in Rule-96(10) of the CGST Rules and as such, the petitioners are liable to return the benefits obtained under Rule-96 of the CGST Rules. The aforesaid proceedings ended with an Order, dated 09.01.2025, passed by the 1st respondent, in W.P. No. 12412 of 2025 and an Order, dated 17.06.2025, passed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Hon'ble Uttarakhand High Court in the case of M/s. Sri Sai Vishwas Polymers Vs. Union of India & Ors, dated 30.04.2025 in W.P(MB). No. 103 of 2025. All the Hon'ble High Courts had taken a consistent view that the omission of Rule 96(10) of the CGST Rules without a savings clause, would nullify all the pending proceedings under Rule 96(10) of the CGST Rules. 5. Smt. Santhi Chandra, learned S....