Enaltec Labs Private Limited v. Union of India Thr. Sec. Ministry of Finance Dept. and Ors.
Case brief
What is this about?
CGST Rules omission; Rule 96(10); Rule 89(4B); Notification No. 20/2024-Central Tax dated 08.10.2024; repeal without savings clause; Section 6 General Clauses Act inapplicable to repeal by Rules; subordinate legislation not a Central Act; Section 164 CGST Act; Section 174(3) CGST Act not a savings clause; Section 166 CGST Act laying directory; transactions past and closed; Keshavan Madhava Menon; Rayala Corporation; Kolhapur Cane Sugar Works; Fibre Boards; Shree Bhagwati Steel Rolling Mills; Addwrap Packaging; Sri Sai Vishwas Polymers; IGST refund on exports; show cause notice under Section 73 CGST Act; quashing of show cause notices and orders in original; refund applications restored; Bombay High Court writ batch; Hikal Limited lead case.
What did the court decide?
Rule made absolute in all the Petitions: impugned show cause notices and impugned orders in original quashed and set aside; orders refusing refund applications quashed and the refund applications restored to the relevant authorities for consideration and disposal in light of the Court's declaration, to be completed within four months of upload of the order with a fair opportunity of hearing; pending interim applications and chamber orders disposed; no costs; motion for stay rejected (no immediate refund directed).