2026 (9) TMI 281

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....hief Justice And Honourable Mr.Justice G.Arul Murugan For the Petitioner(s) : Mr.G.Natarajan [W.P.Nos.33675, 24377 of 2026; 30796 & 33775 of 2024], Ms.Vamini .J for Mr.K.Vaitheeswaran [W.P.Nos.39667, 39670, 50522 and 50525 of 2025], Ms.Aparna Nandakumar [W.P.Nos.2243, 2246, 2250, 7100, 7103, 7108, 12057, 12060, 12064 of 2025], Ms.Krithika Jaganathan and Mr.Kiran Manokaran [W.P.Nos.12289, 12295 of 2022 and 18693 of 2020], Ms.Sri Harini S.P [W.P.Nos.21809 and 21953 of 2025], No appearance [W.P.Nos.21269 of 2023; 10745 and 10750 of 2021] For the Respondent(s) : Ms.G.Dhana Madhri Spl. G.P. (Taxes) for R2 & R3 in W.P.Nos.33675, 24377 of 2026; 12057, 12060, 12064 of 2025; R2 in W.P.No.33775 of 2024; R3 in W.P.Nos.50522 and 50525 of 2025, Mr....

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....he entire issue has already been settled by a decision of the Gujarat High Court in the case of Addwrap Packaging Private Limited and another v. Union of India and others (Spl. Civil Application No.22519 of 2029 etc. batch, dated 13.06.2025), wherein it was held that the deletion of Rule 96(10) of the CGST Rules, 2017, through notification No.20/2024 with effect from 8.10.2024, would enure to the benefit of all the pending proceedings as on 8.10.2024. It is further submitted that the said decision of the Gujarat High Court has been upheld by the Supreme Court in the case of Goodluck India Limited and another v. Union of India and others (SLP(C) No.24550 of 2025, dated 6.8.2026). Learned counsel for the petitioners further submit that the pr....

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....d the decision of the Gujarat High Court holding that the deletion of sub-rule (10) of Rule 96 would be applicable to all the pending proceedings. Further, the Supreme Court directed that the issues in respect of challenge to Rule 96(10) in various High Courts would be placed before the Courts having roster, after obtaining orders from the Hon'ble Chief Justice for passing appropriate orders, as the issue would get settled in view of the decision of the Supreme Court. 9. In view of the fact that already decision has been taken holding that deletion made through the notification dated 8.10.2024 would be made applicable to all pending proceedings, all the writ petitions are disposed of in the light of the decision of the Gujarat High Court....