GST Refund Recovery Set Aside Because Rule 96(10) Was Omitted Without Saving Clause

Krishna Sai Granites (India) Private Limited Vs Joint Commissioner of Central Taxes and Others (Andhra Pradesh High Court) The Andhra Pradesh High Court disposed of two writ petitions involving a common issue relating to recovery of GST refunds granted on exports for the period November 2018 to September 2022. The petitioner challenged orders dated 21.12.2023 passed by the assessing authority, which sought recovery of refund amounts on the ground that such refunds were barred under Rule 96(10) of the CGST Rules, 2017. The petitioner also challenged the constitutional validity of Rule 96(10), c...