2026 (10) TMI 436

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....ions)<br>Dated:- 24-9-2026<br>Writ Appeal No. 1261 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 : Smt. Tejashwini 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 applic....

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....materials used in manufacture of the products for exports on claiming exemption from payment of duty. 4. The respondent had applied for refund of tax for the period January 2020 to December 2021 amounting to Rs.57,39,201/- under Section 54(3)(1) of the CGST Act, read with Rule 89 of the CGST Rules. The concerned authority found that the respondent had availed an input tax benefits and had also ....

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....ds authoritatively settled. The Supreme Court following the Constitution Bench decision in Kolhapur Canesugar Works Ltd. v. Union of India [(2000) 2 SCC 536] held that the proceedings under an omitted rule could not be continued. The Supreme Court found 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 kep....