Union Of INDIA vs. M/S Abb Global Industries And Services Private Limited
Held
The High Court dismissed the Revenue's appeal, affirming the Single Judge's order. Following a Supreme Court decision, it held that proceedings under an omitted rule, such as Rule 96(10), cannot continue without a specific saving or sunset clause, thereby allowing the refund.
Facts
The respondent claimed a refund of IGST paid on the export of services, which was rejected based on Rule 96(10) of the CGST Rules read with Section 54 of the CGST Act. Rule 96(10) was subsequently deleted by a notification, but the Revenue contended its prospective application. The Single Judge had directed the grant of refund.
Key Issues
Whether a refund claim rejected under Rule 96(10) of the CGST Rules can be denied after the said rule's omission without a saving clause, and whether such omission has retrospective effect on pending proceedings.
Sections Cited
Rule 96(10) of the Central Goods and Services Tax Rules, 2017, Section 54 of the CGST Act
AI-generated summary — verify with the full judgment below
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HC-KAR
CNR: KAHC010375032026 NC: 2026:KHC:50005-DB WA No. 1524 of 2026
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 15TH DAY OF SEPTEMBER, 2026
PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT APPEAL NO. 1524 OF 2026 (T-RES)
BETWEEN:
UNION OF INDIA THROUGH THE SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE NO.137, NORTH BLOCK NEW DELHI - 110 001
THE STATE OF KARNATAKA THROUGH THE PRINCIPAL SECRETARY FINANCE DEPARTMENT VIDHANA SOUDHA, BENGALURU - 560 001
THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL REVENUE BUILDING L.P. ESTATE, ITO NEW DELHI - 110 001
COMMISSIONER OF CENTRAL TAX (APPEALS) GST COMMISSIONERATE BENGALURU APPEALS - 1 4TH FLOOR, TRAFFIC AND TRANSIT MANAGEMENT CENTRE BMTC BUS STAND, HAL AIRPORT ROAD DOMMALURU,BENGALURU - 560 071 …APPELLANTS (BY SRI UNNIKRISHNAN M, ADVOCATE) AMBIKA H B Location: High Court of Karnataka HC-KAR
C
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