Gujarat HC Quashes IGST Refund Rejections Because Repealed GST Rule Stands Obliterated

Sopariwala India LLP Vs Union of India Ors. (Gujarat High Court) The Gujarat High Court considered the writ petition in light of its earlier judgment dated 20.11.2025 passed in a group of matters concerning Notification No. 20/2024 dated 8th October 2024. At the outset, both parties agreed that the present petition could be disposed of in terms of the earlier judgment. In the earlier decision, the Court had examined the effect of Notification No. 20/2024, which omitted Rule 96(10) of the CGST Rules prospectively and without any saving clause. The Coordinate Bench had held that although the omi...