KSE Electricals Private Limited & Anr. Vs Additional Commissioner Kolkata South CGST & CX Commissionerate & Ors. (Calcutta High Court)
Summary: The Calcutta High Court considered a writ petition concerning proceedings initiated against the petitioners on the premise that they had acted in contravention of Rule 96(10) of the CGST/WBGST Rules, 2017, notwithstanding the unconditional omission of that rule with effect from 8th October, 2024 by Notification No. 20/2024-Central Tax, without any saving clause. The petitioners relied upon the judgment of the Hon’ble Supreme Court in M/s Goodluck India Limited & Anr. Vs Union of India & Ors., which, following the Constitution Bench decision in Kolhapur Canesugar Works Ltd. Vs. Union of India, held that where an omitted rule is not accompanied by a saving clause or other legal device preserving pending proceedings, proceedings under the omitted rule cannot be continued.
The petitioners also submitted that CBIC had accepted the declaration of law in Goodluck India and had issued an Office Memorandum dated 24.08.2026 instructing field formations not to initiate or pursue proceedings based upon the omitted Rule 96(10). The GST Authorities filed an Affidavit-in-Opposition and submitted that the respondents had acted in accordance with the law prevailing at the relevant point of time. Upon hearing the parties and perusing the record, the Court took judicial notice of the Supreme Court judgment dated 6th August, 2026 in Goodluck India and the CBIC Office Memorandum dated 24.08.2026.
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