GST Update

 Desk of CA. Praveen Sharma – 1115  Series (CAPS) 

 Supreme Court IN THE CASE OF Union of India & Anr. v. M/s Aculife Healthcare Pvt. Ltd. & Anr.

Company involved: Aculife Healthcare Pvt. Ltd. contested recovery of export-related IGST refunds under Rule 96(10).

Revenue’s challenge: The Union of India filed an SLP against the Gujarat High Court’s judgment granting relief.

Pending appeal: Rule 96(10) was omitted while the company’s appeal against the refund demand was pending.

High Court relief: The Gujarat High Court set aside the adjudication and appellate orders in light of that omission. 

Omission date: Notification No. 20/2024–Central Tax omitted Rule 96(10) from 8 October 2024, without a saving clause.

Controlling precedent: The Supreme Court followed Goodluck India Ltd. v. Union of India, concerning the omission’s effect on pending proceedings.

Issue already covered: The Court found that the SLP raised issues requiring no further consideration under that precedent.

SLP dismissed: After condoning delay, the Supreme Court dismissed Revenue’s petition and disposed of pending applications.

 Outcome: In favour of Aculife Healthcare. 

LINK:CA. Praveen Sharma on Linkedin

Best Regards,

CA Praveen Sharma

Mob. No. +91-98715 30610