SCN Stayed as Allahabad HC Grants Relief in IGST Refund Dispute Due to Omitted Rule 96(10)

A.G. Industries Vs Union of India And 6 Others (Allahabad High Court) GST: Hon’ble Allahabad High Court stayed a show cause notice issued on the basis of omitted Rule 96(10) and grants interim relief in an IGST refund recovery dispute The Petitioner is a manufacturer exporter. It filed refund of IGST on exports. It was sanctioned. Rule 96(10) came to be omitted from 08.10.2024. Yet, relying on the said omitted Rule, a show cause notice dated 13.02.2026 was issued proposing recovery of IGST. Such show cause notice was challenged in writ petition. The Hon’ble Allahabad High Court stays the s...