Rohan Dyes and Intermediates Ltd. Vs Union of India (Gujarat High Court)
Date: March 11, 2026
Subject Matter
Omission of Rule 96(10) of CGST Rules Applies to All Pending Refund Proceedings
Summary
The High Court has allowed the writ petitions, quashing the impugned orders dated 10.10.2024 and 24.03.2025. The Court held that the omission of Rule 96(10) of the CGST Rules by Notification No. 20/2024, dated 8th October, 2024, applies to all pendin…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. When the matters are called out, learned advocate appearing for the petitioners has submitted that the issue raised in the present writ petitions is squarely covered by the decision of this Court dated 20.11.2025 passed in Special Civil Application No.3081 of 2025 and allied matters. 2. Since the similar issue is involved, both the writ peti…