Supreme Court allows exporters to claim IGST refunds on pending cases
The case concerns whether the omission of Rule 96(10) of the CGST Rules, 2017, applies to pending proceedings for IGST refunds on exports, or if it is limited to future cases. The Court determined that the omission applies to all pending proceedings, allowing exporters to claim refunds without the restrictions previously imposed by that rule.
Petitioners: M/s Goodluck India Limited & Anr. (and other exporters/assessees in the batch); Respondents: Union of India & Ors.; Bench: Justices J.B. Pardiwala and K. Vinod Chandran.
- Dismissed the Special Leave Petitions (SLPs) filed by the Union of India and the Department.
- Dismissed the SLPs filed by the assessees challenging the validity of Rule 96(10) as infructuous.
- Held that the omission of Rule 96(10) applies to all pending proceedings for refund claims.
- Directed the Registry to send a copy of the order to all High Courts.
- Directed High Court Registries to place related cases before the appropriate benches expeditiously to resolve the litigation.
- Disposed of any pending applications.
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Document details
| Official title | GST | Exporters Whose Applications Were Pending Before Omission Of Rule 96(10) Entitled To IGST Refund : Supreme Court |
| Source body | Supreme Court of India — orders & judgments |
| Reference number | — |
| Status | closed (order) |
| Year | 2026 |
| Closing date | 2026-08-06 |
| Documents | 1 |