Gujarat High Court Holds Omission of Rule 96(10) of CGST Rules Applies to All Pending Proceedings; Refund Claims Must Be Processed
The Gujarat High Court has ruled that the omission of Rule 96(10) of the CGST Rules by Notification No. 20/2024 applies to all pending proceedings, including writ petitions and refund claims not yet finalized. The Court quashed impugned orders and directed authorities to process pending IGST refund applications in accordance with the law.
