2026 (8) TMI 1688

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....#39;ble Mr Justice Senthilkumar Ramamoorthy For the Petitioner(s) : Ms.S. Vishnupriya For the Respondent(s) : Mr.R.P Pragadish, Sr. SC, Mr.J.Harikrishna, Jr. SC COMMON ORDER In these writ petitions, orders holding that the petitioner was not entitled to a refund and, consequently, imposing tax, interest and penalty are assailed. 2. Learned counsel for the petitioner points out that ....

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.... 96(10) without a savings clause is retrospective. Therefore, she submits that the orders impugned herein cannot be sustained. 4. Mr.R.P.Pragadish, learned senior standing counsel, appears on behalf of the respondent. 5. In Good Luck India, the Supreme Court was dealing with appeals arising out of High Court judgments concluding that the omission of Rule 96(10) of the Central Goods and Servi....

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....ng clause was to bring to an end, the unnecessary complications once and for all and the intention cannot be to keep alive the unnecessary complications insofar as the pending proceedings are concerned. 8. We find no good reason to interfere with the well-reasoned judgment of the High Court. We are told that there are many proceedings pending before the various High Courts and conflicting....