2026 (9) TMI 1485

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....KARNATAKA HIGH COURT - NC: 2026:KHC:50005 - DB<br>KARNATAKA HIGH COURT - HC (Judgement / Order / Decisions)<br>Dated:- 15-9-2026<br>Writ Appeal No. 1524 of 2026 (T - RES) - -<br>GST<br>HON&#39;BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND HON&#39;BLE MRS. JUSTICE K.S. HEMALEKHA For the Appellant : Sri Unnikrishnan M, Advocate For the Respondent : None ORAL JUDGMENT PER: HON&#39;BLE MR. VIBHU....

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....x [IGST] paid on the export of services during the month of December 2019. The respondent&#39;s application for refund was rejected by virtue of Rule 96 of the CGST Rules read with Section 54 of the CGST Act. 3. It is stated that during the course of the writ petition, Rule 96(10) of the CGST Rules was deleted by a notification dated 08.10.2024. However, the Revenue argues that the said notific....

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....sunset clause in respect of Rule 96 (10) of the CGST Rules proceedings, the said rule could not be kept alive. Paragraph 7 of the said decision is set out below: "7. The Constitution Bench decision applies squarely in the above case. We may also observe that even going by the recommendations as extracted hereinabove, sub-rule (10) of Rule 96 was omitted because it was 'leading to unnecess....