2026 (10) TMI 379

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....6 (T - RES) - -<br>GST<br>HON&#39;BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND HON&#39;BLE MRS. JUSTICE K.S. HEMALEKHA For the Appellants : Smt. Tejaswini B.M., Advocate And Sri Unnikrishnan M., Advocate For the Respondent : None ORAL JUDGMENT PER: HON&#39;BLE MR. VIBHU BAKHRU, CHIEF JUSTICE: 1. For the reasons stated in the application, I.A.2/2026, the same is allowed. The delay of 139 ....

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....ent&#39;s application for refund on the basis of Rule 96(10) of the CGST Rules. Thereafter on 14.11.2024, the Proper Officer passed an order rejecting the respondent's application for refund by referring to Rule 96(10) of the CGST Rules. 4. The respondent filed a petition, inter alia, impugning the said order as well as challenging Rule 96(10) of the CGST Rules. The learned Single Judge allowed....

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.... The Supreme Court held that since there was no savings clause or a 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-....