GOODLUCK INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In the above batch, the challenge by the Union of India and the Department is against the impugned judgment having held the omission of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017 to be applicable to every pending proceedings as on the date of its omission. In two SLPs by the assesses, numbered as SLP (C) No.24550 of 2025 and SLP(C) No.26411 of 2026 the challenge is against the very vires and validity of Rule 96(10), which the High Court had refused to consider, since it was applied to all pending proceedings. In the nature of the orders to be passed by us, the two SLPs referred to hereinabove are dismissed as infructuous.

(2.) Leave granted in the rest of the matters.

(3.) The issue arising is whether sub-rule (10) of Rule 96 as omitted by Notification No.20/2024 with effect from 8/10/2024 would inure to the benefit of the assessee in the pending proceedings, wherein there was a claim of refund of integrated tax paid on goods and services exported out of India, to be considered without the restriction under sub-rule (10) being applied. The sub-rule having been omitted, suffice it to notice that the applicability of refund under Rule 96 was without the rigor of the person claiming such refund, having received supplies after availing benefits available by virtue of the notifications specified in clause (a) or the benefits available under the notifications specified under clause (b). The sub-rule having been omitted without a saving clause it applies squarely to all the proceedings pending, is the contention of the assessees, which was sought to be resisted by the learned Additional Solicitor General appearing for the Union of India.