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 judgment unchanged.
The substantive dispute arose from actions taken by the tax authorities, including show cause notices and orders, invoking the omitted rules to deny refund claims. The petitioners relied on an earlier judgment of a Coordinate Bench of the Gujarat High Court dated 13 June 2025 in Special Civil Application No. 22519 of 2019 and allied matters, as well as the judgment of the Bombay High Court in Hikal Limited & Ors. vs. Union of India & Ors., decided on 11 September 2025. Both judgments examined the legal consequences of omitting Rules 89(4B) and 96(10) without a saving clause.
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