Supreme Court of India
M/s Goodluck India Limited v. Union of India
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We find no good reason to interfere with the well-reasoned judgment of the High Court.
Judgment, page 7
In brief
The assessees had claimed refund of integrated tax paid on goods and services exported out of India under Rule 96 of the CGST Rules, 2017, and their claims were met with the restriction in sub-rule (10), which barred refund where the exporter had received supplies availing benefits under specified notifications. Sub-rule (10) of Rule 96 was omitted by Notification No. 20/2024 with effect from 08.10.2024, on the GST Council's recommendation at its 54th meeting that the rule was 'leading to unnecessary complications without any intended benefit being served' and should be omitted prospectively.…
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