Rohan Dyes and Intermediates Ltd. Vs Union of India (Gujarat High Court)
The case involves writ petitions filed by the petitioners seeking to quash and set aside impugned orders issued by the respondent authority, including orders dated 10.10.2024 and 24.03.2025. The petitioners submitted that the issue raised in the present petitions was already covered by a prior decision of the Court dated 20.11.2025 in Special Civil Application No.3081 of 2025 and related matters. Since identical issues were involved, the Court disposed of all petitions through a common order, with Special Civil Application No.8472 of 2025 treated as the lead matter.
The petitioner, a member of the Gujarat Dyestuff Manufacturers’ Association, faced proceedings initiated on the basis of intelligence received from the Deputy Commissioner, Customs, Mundra. It was alleged that the petitioner had wrongly availed refund of Integrated Goods and Services Tax (IGST) in violation of Rule 96(10) of the Central Goods and Services Tax Rules, 2017. Summons were issued, followed by a show-cause notice dated 24.08.2023. The petitioner contended that the notice was issued without considering its reply.
The petitioner had earlier challenged the constitutional validity of Rule 96(10) by filing a writ petition, which was disposed of by judgment dated 13.06.2025. Subsequently, the Court, in its judgment dated 20.11.2025 in Special Civil Application No.3081 of 2025 and allied matters, addressed the implications of Notification No.20/2024 dated 08.10.2024, which omitted Rule 96(10) of the CGST Rules.
