GST Refund Denial Quashed After Rule Omission Without Saving Clause

JJ Plastalloy Private Limited Vs Union of India & Ors. (Gujarat High Court) The Gujarat High Court considered a batch of writ petitions raising a common issue concerning the effect of Notification No. 20/2024 dated 8 October 2024, by which Rules 89(4B) and 96(10) of the Central Goods and Services Tax Rules, 2017 were omitted without any saving clause. The Court also dealt with a Note for Speaking to Minutes, allowing correction of the appearance portion of an earlier common judgment to include the name of the advocate who had appeared for the petitioners, while keeping the rest of the judg...