Fiberweb India Limited vs Union of India

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Amol

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION

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WRIT PETITION NO. 78 OF 2025

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Hikal Limited Digitally signed by AMOL AMOLPREMNATH 3^rd and 6^th Floor, The Great Eastern PREMNATH JADHAV JADHAV Date:2025.09.24 Chamber, Sector – 11, Plot No. 28, CBD 13:43:01 +0530 Belapur, Navi Mumbai – 400614. … Petitioner Versus 1. Union of India, through Ministry of Law & Justice, Branch Secretariat, Aaykar Bhavan, Annex Building, 2^nd Floor, New Marine Line, Mumbai – 400 020. 2. Central Board of Indirect Taxes and Customs Ministry of Finance, Through its Chairman, Having its office at North Block New Delhi – 110 001. 3. Office of the Commissioner, CGST and Central Excise, 1^st Floor, C.G.O., Complex, CBD Belapur, Navi Mumbai – 400 614. 4. Joint Commissioner (Adjudication) 1^st Floor, C.G.O. Complex, CBD Belapur Navi Mumbai – 400 614 5. The Assistant Commissioner CGST & C. Ex. Division – I Belapur Commissionerate 1^st Floor, C.G.O. Complex, CBD Belapur Navi Mumbai – 400 614 6. The Superintendent … Respondents CGST & C. Ex. Range – V, Division – I, Belapur Commssionerate 1^st Floor,

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Page 1 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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C.G.O. Complex, CBD Belapur Navi Mumbai – 400 614.

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WITH

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WRIT PETITION NO. 465 OF 2021

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Yasho Industries Limited , is a Public Limited Company having its office at 101-102, Peninsula Heights, C.D., Wing A, CD Barfiwala Road, Juhu Lane, Ganga Vihar, Andheri West, Mumbai, Maharashtra 400058.

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Through Shri Yayesh Jhaveri who is the Director of Petitioner Company, having his address at 1 Ashirwad, 21, Hatkesh Society, JVPD Scheme Road-6, Vileparle (West), Mumbai, Maharashtra 400056. … Petitioner

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Versus

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Union of India, through Secretary Ministry of Finance (Department of Revenue), No.137, North Block, New Delhi-110 001.

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Central Board of Indirect Tax and Customs, through Chairman, Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001

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The GST Council through the Secretary, 5^th Floor Tower, II, Jeevan Bharati Building, Janpath Road, Connaught Place, New Delhi – 100 001.

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The Assistant Director, Directorate of Revenue Intelligence, Kolkata Zonal Unit-8, Ho Chi-Minh Sarani, Kolkata – 700 071. … Respondents

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Page 2 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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WITH

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WRIT PETITION NO. 2828 OF 2021

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Prashi Pharma Private Limited

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Having office at Surya House 503, 5^th Floor, Shri Golvalkar Guruji Marg, RD. No.7, near Vidyavihar Station, Vidyavihar (E) – 400 077, through Its Authorized Representative Shri Sunil K. Desai

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… Petitioner

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Versus

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Union of India, through Secretary Ministry of Finance Department of Revenue, North Block, New Delhi-110 001.

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Goods and Service Tax Council GST Council Secretariat, 5^th Floor Tower II, Jeevan Bharati Building, Janpath Road, Connaught Place, New Delhi – 100 001.

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Central Board of Indirect Taxes and Customs (erstwhile CBEC) Department of Revenue, Ministry of Finance, North Block, New Delhi – 110001.

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Directorate of Revenue Intelligence, 8, Ho Chi-Minh Sarani, Kolkata – 700 071.

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The State of Maharashtra through the Secretary Mantralaya, Madam Kama Road, Nariman Point, Hutatma Raj Guru Chowk, Mumbai 400021.

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Commissioner of Central Goods and Service Tax, Mumbai Commissionerate - Mumbai East Division, Division-IX, Ravne-IV (Jurisdictional Office).

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Page 3 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Commissioner of State Goods and Service Tax, Mumbai State-Maharashtra Zone, Mumbai North-West, Division-Ghatkopar, … Charge-Kurla-702. Respondents

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WITH

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WRIT PETITION NO. 3691 OF 2021

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M/s. Alkem Laboratories Ltd. Having his office at Alkem House, Senapati Bapat Marg, Lower Parel, Mumbai 400013. … Petitioner

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Versus

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Union of India, through the Secretary Ministry of Finance, Department of Revenue, North Block, New Delhi-110 001.

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Goods and Service Tax Council through its Additional Secretary, 5^th Floor Tower II, Jeevan Bharati Building, Janpath Road, Connaught Place, New Delhi – 100 001.

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Central Board of Indirect Taxes and Customs (erstwhile CBEC) Department of Revenue, Ministry of Finance, North Block, New Delhi – 110001.

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Directorate of Revenue Intelligence, Zonal Unit 8, Ho Chi-Minh Sarani, Kolkata – 700 071.

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The State of Maharashtra through the Secretary Mantralaya, Madam Kama Road, Nariman Point, Hutatma Raj Guru Chowk, Mumbai 400021.

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Page 4 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Commissioner of Central Goods and Service Tax, Mumbai , Mumbai Central GST Bhavan, 4^th Floor, Opp. Churchgate Railway Station, Maharshikarve Road, Mumbai400020.

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Commissioner of State Goods and Service Tax, Mumbai 7 Nasbit Road, Mazgaon, Tadwadi, Maharani Pratap Chowk, Mumbai400 010. … Respondents

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WITH WRIT PETITION NO. 405 OF 2021

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Undercarriage and Tractor Parts Pvt Ltd. is a Private Limited Company having its factory & Registered office at Plot No D- 4, D- 4/1, Five Star Industrial area, Kagal Dist. Kolhapur- 416236, through Annasaheb Laxman Patil who is the whole time Director of the Petitioner Company, having his address at Mauli Niwas, A/P- Halasawade, Tal- Karvir, Dist. Kolhapur, 416 202

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… Petitioner

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Versus

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Union of India, through Secretary Ministry of Finance (Department of Revenue), No.137, North Block, New Delhi - 110 001.

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Central Board of Indirect Tax and Customs , through Chairman, Department of Revenue, Ministry of Finance, North Block, New Delhi 110 001.

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The GST Council through the Secretary, 5^th Floor Tower

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Page 5 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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II, Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi 1100 001 4. The Assistant Director Directorate of Revenue Intelligence Kolkata Zonal Unit 8, Ho Chi-Minh Sarani Kolkata-700 071 … Respondents

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WITH

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WRIT PETITION NO. 2044 OF 2022

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Nevatia Steel & Alloys Pvt. Ltd. a company registered under the Companies Act, 1956 having its registered office at 9^th Floor, 904, Lodha Supremus, Dr. E. Moses Road, Worli, Mumbai-400018 2. Nikhil Nevatia , Director & Shareholder of Nevatia Steel & Alloys Pvt. Ltd., having his address at 1^st Floor, Pitale Prasad, 85, Worli Sea face, Mumbai - 400 030. … Petitioners Versus 1. Union of India, through the Secretary, Ministry of Finance, North Block, New Delhi. 2. The GST Council, Through the Joint Secretary, GST Council Secretariat, Tower – II, Floor, Jeevan Bharti Building, 124, Janpath, Connaught Circus, New Delhi – 110 001 3. Central Board of Indirect Tax & Customs Through Member (GST), North Block, New Delhi

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Page 6 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Directorate General of GST Intelligence Through the Senior Intelligence Officer Mumbai Zonal Unit, 3rd Floor, NTC House, Ballard Estate, Mumbai … Respondents

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WITH

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WRIT PETITION NO. 3163 OF 2021

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Augmont Enterprises Pvt. Ltd. a company incorporated under the Companies Act, 1956 and having its registered office at 3rd Floor, Units B1/B2/B3, Bullion House, 115, Tambakatta Lane, Pydhonie, Mumbai - 400 003

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… Petitioner

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Versus

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The Union of India Through: Secretary (Finance & Revenue) Ministry of Finance Department of Revenue North Block, New Delhi-110 001

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The Directorate General of GST Intelligence, Mumbai Zonal Unit having its office at NTC House 3 Floor, 15, N. M. Road, Ballard Estate Mumbai 400 001.

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The State of Maharashtra Through Government Pleader, High Court Bombay

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The Goods and Services Tax Council Through: Additional Secretary, 5th Floor, Tower II, Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi-110 001

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The Central Board of Indirect Taxes and Customs,

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Page 7 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Through: Chairman Department of Revenue North Block, New Delhi 110 001

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The Commissioner of Goods and Services Tax, Mumbai Central having his office at 4th Floor, GST Building, 115, M. K. Road, Churchgate, Mumbai - 20 … Respondents

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WITH WRIT PETITION (L) NO. 8737 OF 2022

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Bharat Wire Ropes Limited Through its director Murarilal Ramsukh Mittal Age: 64 years, Male, Occupation- Business, A-701, 7th Floor, Trade World Building, Kamala Mills, SB Marg, Lower Parel (West), Mumbai - 400013 2. Murarilal Ramsukh Mittal Age: 64 years, Male, OccupationBusiness, A-701, 7th Floor, Trade World Building, Kamala Mills, SB Marg, Lower Parel (West), Mumbai - 400013 … Petitioner Versus

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Union of India Through The Ld. Secretary, Ministry of Finance (Department of Revenue) No.137, North Block, New Delhi-110001.

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Central Board of Indirect Taxes and Customs Department of Revenue, Ministry of Finance North Block, New Delhi- 110 001

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Page 8 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Principal Additional Director General, Directorate General of GST Intelligence , Mumbai Zonal Unit, 15, 3rd Floor, N.T.C. Tower, N. M. Road, Ballard Estate, Mumbai-400001

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Deputy Director, Directorate General of GST Intelligence, Mumbai Zonal Unit, 15, 3rd Floor, N.T.C. Tower, N. M. Road, Ballard Estate. Mumbai-400001

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Senior Intelligence Officer, Directorate General of GST Intelligence, Mumbai Zonal Unit, 15, 3rd Floor, N.T.C. Tower, N. M. Road, Ballard Estate, Mumbai-400001

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Deputy Commissioner of Customs, DEEC Monitoring Cell, New Custom House, Ballard Estate, Mumbai400001

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… Respondents

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WITH

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WRIT PETITION NO. 1773 OF 2024

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Kairav Chemofarbe Industries Limited, a company incorporated under the Companies Act 1956, and having its registered office at 502, Filix, LBS Marg Opposite Asian Paints, Bhandup (West), Mumbai, Maharashtra – 400 078

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… Petitioner

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Versus

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Union of India, through the Secretary, Ministry of Finance, Department of Revenue North Block, New Delhi – 110 001.

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Page 9 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Joint Director, Directorate General of Goods & Services Tax Intelligence Third Floor, NTC House, 15, N. M. Road Ballard Estate, Mumbai 400001

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Additional Commissioner of Central Tax, Division II, Range 1, Central Tax Commissionerate, Navi Mumbai … Respondents

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WITH WRIT PETITION NO. 4640 OF 2022 WITH CHAMBER ORDER (CHOL) NO. 286 OF 2022

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IN

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WRIT PETITION NO. 4640 OF 2022

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Kalp Overseas

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504, CTS 26, Bldg. No.3, Chaitanya CHS Ltd., Goregaon (West) Mumbai-400104, Maharashtra Through Mr. Abhik Jain

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… Petitioner

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Versus

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Union of India, Through the Secretary Department of Revenue, Ministry of Finance, North Block, New Delhi – 110 001.

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State of Maharashtra Through its Additional Chief Secretary (Finance) Secretaries Cabin, Main building, Mantralaya, Madam Kama Rd., Hutatma Rajguru Chowk, Mumbai - 400032

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Central Board of Indirect Taxes & Customs Ministry of Finance, North Block, New Delhi – 110 001

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The Goods & Services Tax Council

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Page 10 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Through The Secretary 5^th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi - 110001 5. Commissioner of CGST, Mumbai West 1^st Floor, Mahavir Jain Vidyalaya, C D Burfiwala Marg, Andheri (W), MUMBAI-400058. 6. The Deputy Commissioner of CGST Div.-IX, Mumbai West 1^st Floor, Takshashila Building Samant Estate, Goregaon (East) Mumbai - 400063 … Respondents

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WITH WRIT PETITION (L) NO. 11740 OF 2025 Camlin Fine Sciences Limited Plot No. D-2/3, MIDC Tarapur Boisar, Dist: Palghar, Maharashtra - 401 506. … Petitioner Versus 1. Union of India, Through the Secretary, Ministry of Finance Department of Revenue. 2. Central Board of Indirect Tax and Customs, 1 Department of Revenue, Ministry of Finance, Through its Chairman, Having his office at North Block, New Delhi - 110 001. 3. T he Commissioner (Appeals - III), … Respondents CGST & Central Excise Floor, Piramal Chambers Lalbaug Lower Parel Mumbai - 400012 The Additional Commissioner, CGST & Central Excise, Palghar Commissionerate,

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Page 11 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Having his office at 5% Floor, Plot No. C-24, Sector-E, Central GST Bhavan, Bandra-Kurla Complex Bandra (East), Mumbai - 400 051.

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WITH

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WRIT PETITION NO. 2745 OF 2025

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DD Cotton Pvt. Ltd .

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A company registered under the Companies Act, 1956 having its registered office at 9th Floor, A 908, Dalamal Tower, Free Press Journal Marg, Nariman Point, Mumbai-400 021

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Mr. Mayank Arun Sekhsaria , Director of DD Cotton Pvt. Ltd. having residence at Sekhsaria House, 28, Babulnath Road, Babulnath Mandir Babulnath, Grant Road, Mumbai- 07

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… Petitioner

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Versus

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Union of India, Through the Secretary, Ministry of Finance, North Block, New Delhi.

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The GST Council, Through the Joint Secretary, GST Council Secretariat, Tower - II, 5th Floor, Jeevan Bharti Building, 124, Janpath, Connaught Circus, New Delhi 110 001

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Principal Commissioner of CGST & Central Excise, 13th Floor, Air India Nariman Point, Mumbai- 400 021

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Page 12 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Additional Commissioner, CGST & Central Excise, 13th Floor, Air India Building, Nariman Point Mumbai400 021 … Respondents

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WITH WRIT PETITION (L) NO. 15183 OF 2024

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Tridev Resins India Private Limited Through its Director Vinay Vinod Ojha Sex: Male, Age 37 Years Office at Plot No 136/E-1, 2nd Phase, GIDC Vapi, Valsad, Gujarat, 396195 … Petitioner

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Versus

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Union of India Through The Ld. Secretary, Ministry of Finance (Department of Revenue) No.137, North Block, New Delhi110001.

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Central Board of Indirect Taxes and Customs Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001.

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Deputy Director, Directorate General of GST Intelligence Mumbai Zonal Unit 3rd Floor, NTC House, 15 NM Road Ballard Estate, Mumbai -400001

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Intelligence Officer, Group A Directorate General of GST Intelligence Mumbai Zonal Unit 1st Floor, NTC House, 15 N M Road Ballard Estate, Mumbai -400001

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Superintendent/ Appraiser/ Senior Intelligence Officer O/o Pr. Additional Director General, Directorate General of GST

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Page 13 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Intelligence, Mumbai Zonal Unit, 1st Floor, NTC House, 15 NM Road Ballard Estate, Mumbai -400001

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Additional Director General, Directorate General of GST Intelligence, Mumbai Zone Unit NTC House 1st Floor, 15 N M Road Ballard Estate, Mumbai -400001

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… Respondents

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WITH WRIT PETITION NO. 2097 OF 2025

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Astec LifeSciences Limited having its registered office at 3rd Floor, Godrej One, Pirojshanagar, Eastern Express Highway, Vikhroli (East), Mumbai, Maharashtra - 400079

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… Petitioner

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Versus

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Union of India Through the Secretary, Department of Revenue Ministry of Finance, having his office at 128-A, North Block, New Delhi-110 001.

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Principal Additional Director General, Mumbai Zonal Unit, 3rd Floor, N.T.C. House, 15, N. M. Road, Ballard Estate, Mumbai - 400001

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Additional Director, DGGI, Mumbai Zonal Unit, 3rd Floor, N.T.C. House, 15, N.M. Road, Ballard Estate, Mumbai 400001

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Additional Commissioner of Central Tax,

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CGST & Central Excise, Navi Mumbai Commissionerate 16th Floor, Satara Plaza Palm Beach Road, Sector 19 -

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Page 14 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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D, Vashi, Navi Mumbai, Maharashtra 400703 5. Joint Commissioner of Central Tax, CGST & Central Excise, Navi Mumbai Commissionerate 16th Floor, Satara Plaza Palm Beach Road, Sector 19 - D, Vashi, Navi Mumbai, Maharashtra - 400703 … Respondents

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WITH WRIT PETITION NO. 3522 OF 2024

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Vidhi Specialty Food Ingredients Limited Having its registered office at E27, 28, 29, 5th Commerce Centre, Plot-78, Pandit Madan Mohan Malviya Marg, Tardeo, Mumbai - 400034. … Petitioner Versus 1. The Union of India Through Secretary Department of Revenue Ministry of Finance North Block, New Delhi 110 001 2. The Additional Commissioner CGST & Central Excise Mumbai Central Commissionerate having his office at 4th Floor, GST Bhavan, 115 Maharshi Karve Road Mumbai400020. 3. The Deputy Commissioner, DivisionX, CGST & Central Excise Mumbai Central Commissionerate having his office at 8th Floor, Piramal Chambers, Jijibhoy Lane, Lalbaug Parel, Mumbai - 400012 … Respondents

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Page 15 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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WITH

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WRIT PETITION NO. 3013 OF 2023 WITH

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INTERIM APPLICATION (L) NO. 31922 OF 2023 IN

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WRIT PETITION NO. 3013 OF 2023

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Sarla Performance Fibers Ltd. a Public Limited Company having its address at Amli Piparia Industrial Estate, Silvasa, Dadra and Nagar Haveli - 396230. 2. Shri. Mukesh Deopura Chief Financial Officer of Sarla Performance Fibers Ltd. having its address at Amli Piparia Industrial Estate, Silvasa, Dadra and Nagar Haveli - 396230, … Petitioner Versus 1. Union of India, through the Secretary, Ministry of Finance, North Block, New Delhi. 2. The GST Council, Through the Joint Secretary, GST Council Secretariat, Tower - II, 5th Floor, Jeevan Bharti Building, 124, Janpath, Connaught Circus, New Delhi 110 001

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Central Board of Indirect Tax & Customs Through Member (GST), North Block, New Delhi

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Joint Commissioner of CGST, CGST and Central Excise, Daman Commissionerate G.S.T. Bhavan, RCP Compound, Vapi - 396191

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Assistant Commissioner of CGST, … Respondents

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Page 16 of 109

¶183

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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CGST and Central Excise, Daman Commissionerate G.S.T. Bhavan, RCP Compound, Vapi - 396191

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WITH

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WRIT PETITION NO. 2052 OF 2025

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Jindal Drugs Private Limited a company incorporated under the Companies Act, 1956 and having its registered office at Office at 12A, Bakhtawar, 12th Floor, 229 Nariman Point, Mumbai-400021 … Petitioner

¶189

Versus

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The Union of India, Through Secretary, Department of Revenue, Ministry of Finance North Block, New Delhi 110 001

¶191

The Principal Commissioner/ Commissioner, CGST & Central Excise Mumbai South Commissionerate having his office at 13th Floor Air India Building, Nariman Point Mumbai-400021

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The Additional Commissioner, CGST & Central Excise, Mumbai South Commissionerate having his office at 13th Floor Air India Building, Nariman Point Mumbai400021 … Respondents

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WITH

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WRIT PETITION (L) NO. 39729 OF 2022

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Supriya Lifescience Limited, … Petitioners engaged in manufacture and sale of pharmaceuticals and chemicals, is a

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Page 17 of 109

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This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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Limited Liability Company having its office at 207/208, Udyog Bhavan, Sonawala Road, Goregaon (East) Mumbai 400063, India, through Shri Deepak Ganpat Chavan who is the Manager - Business Coordinator in the Petitioner Company, having his address at 5/362, M.G. Road, Sane Guruji Nagar, Goregaon West, Mumbai - 400 104

¶200

Versus

¶201

Union of India, through Secretary Ministry of Finance (Department of Revenue), No.137, North Block, New Delhi - 110 001.

¶202

Central Board of Indirect Tax and Customs, through Chairman, Department of Revenue, Ministry of Finance, North Block, New Delhi-110 001.

¶203

The GST Council through the Secretary, 5th Floor Tower II, Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi 1100 001

¶204

Senior Intelligence Officer/ Superintendent/ Appraiser Additional Director General, DDGI, MZU, 1st Floor, NTC house, 15, N.M. Road, Ballard Estate, Mumbai-400001

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The Assistant Director Directorate of Intelligence Revenue Kolkata Zonal Unit 8, Ho Chi- Minh Sarani, Kolkata – 700 071

¶206

The Deputy Director … Respondents Directorate General of GST Intelligence Mumbai Zonal Unit N.T.C

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Page 18 of 109

¶208

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

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JUDGMENT-WP-78-2025+F-1-II.DOCX

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House, III Floor, 15, N. M. Road, Ballard Estate, Mumbai 400001.

¶211

ALONG WITH

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CIVIL APPELLATE JURISDICTION

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WRIT PETITION NO. 6795 OF 2023

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M/s Ashish Life Science Private Limited, A Private Limited Company bearing GSTN 27AABCB4093N1ZC, having its registered address at J-137, MIDC Tarapur, Boisar, Dist. - Palghar, Maharashtra-401501 Through Shri Ashish Shah, Chief Financial Officer in the Petitioner Company, residing at C/502, Bhoomi Enclave, Mahavir Nagar, Kandivali (West) Mumbai 400067 … Petitioner

¶215

Versus

¶216

Union of India, Through Secretary, Ministry of Finance, Department of Revenue No. 137, North Block, New Delhi - 110 001

¶217

Central Board of Indirect Tax and Customs, Through Chairman, Department of Revenue, Ministry of Finance, North Block, New Delhi - 110 001

¶218

Goods and Services Tax Council, Through Secretary, 5th Floor Tower II, Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi1100 001

¶219

Superintendent of Customs, IGST (R) (X),

¶220

Page 19 of 109

¶221

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶222

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶223

Office of the Commissioner of Customs (Export), Air Cargo Complex, Sahar, Andheri (East), Mumbai - 400 099

¶224

Additional Commissioner, Office of the Commissioner of CGST & Central Excise, Palghar Commissionerate, 5th Floor, GST Bhavan, C-24, Sector - 'E', BKC, Bandra (East), Mumbai – 400051

¶225

Superintendent, Office of the Commissioner of CGST & Central Excise, Palghar, 5th floor, GST Bhavan, C-24, Sector – 'E', BKC, Bandra East - Mumbai – 400051 … Respondents

¶226

WITH

¶227

WRIT PETITION NO. 1493 OF 2025

¶228

Unify Texturisers Private Limited A company incorporated under the Companies Act, 1956, and having its registered office at, 139/140, Madhuban Dam Road, Karad Village, UT of Dadra Nagar Haveli and Daman and Diu396230 … Petitioner

¶229

Versus

¶230

The Union of India Through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi-110 001

¶231

The GST Council, through the Secretary, 5th Floor, Tower-II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110001

¶232

Page 20 of 109

¶233

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶234

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶235

The Central Board of Indirect Taxes and Customs

¶236

Departmentof Revenue, North Block, New Delhi - 110 001

¶237

The Commissioner, CGST & CX Daman Commissionerate, G.S.T. Bhavan, RCP Compound Vapi396191

¶238

The Joint Commissioner, CGST &CX Daman Commissionerate, G.S.T. Bhavan, RCP Compound Vapi- 396191

¶239

… Respondents

¶240

WITH WRIT PETITION NO. 1006 OF 2024 WITH INTERIM APPLICATION NO. 7229 OF 2025 IN

¶241

WRIT PETITION NO. 1006 OF 2024

¶242

Enaltec Labs Private Limited,

¶243

a Pharmaceutical Company having its registered place of business at 1701,17th Floor, Kesar Solitare, Plot No.5, Sector – 19, Sanpada, Navi Mumbai – 400 705, Dist. Raigad, Maharashtra through its Authorised Representative

¶244

… Petitioner

¶245

Versus

¶246

Union of India, through the Secretary, Ministry of Finance, Department of Revenue, No. 137, North Block, New Delhi – 110 001.

¶247

The GST Council through the Secretary 5^th Floor, Tower II, Jeevan Bharati Building Janpath Road, Connaught Place, New Delhi –

¶248

Page 21 of 109

¶249

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶250

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶251

110 001. 3. The Central Board of Indirect Taxes and Customs through the Chairman, North Block, New Delhi – 110 001. 4. The Assistant/Deputy Commissioner (Anti-Evasion) CGST, Central Excise Belapur Commissionerate, 1^st Floor, CGO Complex, Sector – 10, CBD Belapur, Navi Mumbai – 100 614. 5. The Assistant Commissioner Directorate of Revenue Intelligence, 8, Ho-Chi Min Sarani, Kolkata – 700 071. … Respondents WITH WRIT PETITION NO. 12927 OF 2022 1. Electrolead (Pune) Pvt. Ltd. a Company registered under the Companies Act, 1956 having its address at Gat No. 146, Mahalunge, Chakan Industrial Area, Chakan Talegaon Road, Pune - 410501. … Petitioner 2. Mr. Abhijit Mehta , Director & Shareholder of Electrolead (Pune) Pvt. Ltd. having his address at Gat No. 146, Mahalunge, Chakan Industrial Area, Chakan Talegaon Road, Pune - 410501. Versus 1. Union of India, through the Secretary, Ministry of Finance, North Block, New Delhi. 2. The GST Council, Through the Joint Secretary, GST

¶252

Page 22 of 109

¶253

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶254

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶255

Council Secretariat, Tower - II, 5th Floor, Jeevan Bharti Building, 124, Janpath, Connaught Circus, New Delhi-110 001

¶256

Central Board of Indirect Tax & Customs Through Member (GST), North Block, New Delhi

¶257

The Directorate General of GST Intelligence Through the Senior Intelligence Officer, Mumbai Zonal Unit, 3rd Floor, NTC House, Ballard Estate, Mumbai

¶258

The Deputy Commissioner of State Tax (E-706), Pune 503, GST Bhavan, Near Golf Club, Airport Road, Yerwada, Pune-411 006 … Respondents

¶259

WITH WRIT PETITION NO. 739 OF 2025 WITH

¶260

INTERIM APPLICATION NO. 11291 OF 2025 IN WRIT PETITION NO. 739 OF 2025

¶261

Phoenix Innovative Healthcare Manufacturers Pvt Ltd

¶262

A company duly registered under Companies Act, 1956 having its registered office at EL-209 Shil Mahape Road, Electronic Zone, MIDC Mahape, Navi Mumbai … Petitioner

¶263

Versus

¶264

Union of India, through Secretary, Ministry of Finance, Dept of Revenue, Aaykhar Bhawan Marine Lines, Mumbai-400

¶265

Page 23 of 109

¶266

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶267

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶268

¶269

Commissioner of CGST Belapur Commissionerate 1^st Floor, CGO Complex, CDB Belapur, Navi Mumbai-400614

¶270

Dy Commissioner of CGST, Division IV, Belapur 5th Floor, CGO Complex, CBD Belapur, Navi Mumbai400614 … Respondents

¶271

WITH

¶272

WRIT PETITION NO. 674 OF 2024

¶273

Fiberweb India Limited

¶274

Having office at: S. No. 92-93/8, Near Dalwada Sub Station, 100 Feet Coastal Highway, Kadaiya – 396210 Through its Authorized Signatory … Petitioner

¶275

Versus

¶276

Union of India Through The Secretary, Ministry of Finance, North Block, New Delhi - 110001

¶277

Central Board of Indirect Taxes & Customs Ministry of Finance, North Block, New Delhi-110 001

¶278

The Goods & Services Tax Council Through The Secretary 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi-110001

¶279

The Superintendent of CGST And Central Excise, Range-III, Division IV, 3rd Floor, GST Bhavan, RCP Compound Daman Road, Vapi- 396 191

¶280

Page 24 of 109

¶281

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶282

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶283

The Assistant Commissioner CGST & C. Ex, Div IV, Daman 3rd Floor, GST Bhavan, RCP Compound, Daman Road, Vapi - 396 191. … Respondent.

¶284

WITH

¶285

WRIT PETITION NO. 1325 OF 2025

¶286

Unimax Chemicals Private Limited Plot No.E-116, MIDC Tarapur, Boisar401506

¶287

… Petitioner

¶288

Versus

¶289

Union of India, (Through the Secretary, Ministry of Law and Justice, Department of Legal Affairs) Branch Secretariat, Aaykar Bhavan Annexe, 2nd floor, New Marine Lines, Mumbai - 400020 2. Commissioner of CGST & Central Excise, Palghar Commissionerate 5th Floor, Central GST Bhavan, Plot No.C-24, Sector-E, Bandra Kurla Complex, Bandra (East), Mumbai - 400 051

¶290

Additional Commissioner of CGST & Central Excise Palghar Commissionerate, 5th Floor, Central GST Bhavan, Plot No.C-24, Sector-E, Bandra Kurla Complex, Bandra (East), Mumbai - 400 051 … Respondents

¶291

WITH

¶292

WRIT PETITION NO. 1614 OF 2025

¶293

1. Keva Fragrances Private Limited

¶294

Page 25 of 109

¶295

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶296

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶297

a Company incorporated under the provisions of the Companies Act, 1956 and having its registered office at Devkaran Mansion, 36, Mangaldas Road, Mumbai - 400 002

¶298

Mr. Kedar Ramesh Vaze having office at Keva Fragrances Pvt. Ltd. Devkaran Mansion, 36, Mangaldas Road, Mumbai 400 002

¶299

... Petitioners

¶300

Versus

¶301

Union of India, 2. The Commissioner of CGST & Central Excise , Raigad, Plot No.1, Sector 17, Khandeshwar, Navi Mumbai 410206

¶302

The Additional Commissioner of Central GST Commissionerate, Raigad, Plot No.1, Sector 17, Khandeshwar, Navi Mumbai 410206 … Respondents

¶303

WITH WRIT PETITION NO. 4658 OF 2025

¶304

M/s. Eastern Petroleum Private Limited, Unit No. 1, Ground Floor, Riddhi Siddhi Corporate Park, V N Purav Marg, Sion Trombay Road, Chembur, Mumbai - 400 071 … Petitioner

¶305

Versus

¶306

Union of India (Through the Secretary), Ministry of Law and Justice, INDIA Department of Legal Affairs, Branch Secretariat, Aaykar Bhavan Annexe, 2nd floor, New Marine Lines, Mumbai - 400020

¶307

Page 26 of 109

¶308

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶309

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶310

Commissioner of CGST & Central Excise, Navi Mumbai, 16th Floor, Sec - 19D, Palm Beach Road, Vashi, Navi Mumbai- 400 705. 3. Additional Commissioner of CGST Navi Mumbai, 16th Floor, Sector - 19D, Palm Beach Road, Vashi, Navi Mumbai- 400 705. … Respondents

¶311

WITH WRIT PETITION NO. 5816 OF 2025

¶312

Axiom Cordages Limited a company incorporated under the Companies Act, 1956 and having its registered office at Plot No. 114B & 120C Mahagaon Road, Betegaon Boisar401501 … Petitioner

¶313

Versus

¶314

The Union of India, Through Secretary, Department of Revenue, Ministry of Finance North Block, New Delhi 110 001

¶315

The Commissioner CGST & Central Excise, Palghar Commissionerate having his office at 5th Floor Central GST Bhawan, Plot No. C-24, Bandra Kurla Complex, Bandra (East), Mumbai- 400051

¶316

The Additional Commissioner, CGST & Central Excise, Palghar Commissionerate having his office at 5th Floor Central GST Bhawan, Plot No. C-24, Bandra Kurla Complex, Bandra (East), Mumbai - 400051

¶317

Page 27 of 109

¶318

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶319

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶320

WITH

¶321

WRIT PETITION NO. 5815 OF 2025

¶322

Responsive Industries Limited a company incorporated under the Companies Act, 1956 and having its registered office at Gut No. 120 Mahagaon Road, Betegaon Boisar401501

¶323

… Petitioner

¶324

Versus

¶325

The Union of India, Through Secretary, Department of Revenue, Ministry of Finance North Block, New Delhi 110 001

¶326

The Commissioner CGST & Central Excise, Palghar Commissionerate having his office at 5th Floor Central GST Bhawan, Plot No. C-24, 1 Bandra Kurla Complex, Bandra (East), Mumbai-400051

¶327

The Additional Commissioner, CGST & Central Excise, Palghar Commissionerate having his office at 5th Floor Central GST Bhawan, Plot No. C-24, 1 Bandra Kurla Complex, Bandra (East), Mumbai -400051.

¶328

… Respondents

¶329

WITH

¶330

WRIT PETITION (ST) NO. 15698 OF 2025

¶331

Hikal Limited

¶332

… Petitioner

¶333

A Company incorporated under the Companies Act, 1956, Having its Registered office at 717/718 Maker Chamber V, Nariman Point, Mumbai400021 and office at 3rd and 6th Floor, Great Eastern Chamber, Sector-11 Plot-

¶334

Page 28 of 109

¶335

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶336

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶337

28, CBD Belapur, Navi Mumbai Thane, Maharashtra - 400614

¶338

Versus

¶339

Union of India, Through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi

¶340

The GST Council, Through the Secretary, 5th Floor, Tower-II Jeevan Bharti Building Janpath Road, Connaught Place, New Delhi-110001

¶341

The Central Board of Indirect Taxes and Customs , Through the Chairman, Department of Revenue North Block, New Delhi110001

¶342

The Additional Director, Having his office at Director General of GST Intelligence Office of the Principal Additional Director General, Mumbai Zonal Unit, Ground Floor Laxmi Insurance Building Sir P.M. Road Fort, Mumbai-400001

¶343

The Commissioner, CGST & CX Thane Commissionerate, Having his office at 3rd and 5th Floor, Accel House, Road No. 22 1 Wagle Industrial Estate Thane-400604

¶344

Joint Commissioner of CGST &CX Thane Commissionerate, Having his office at Accel House, Road No. 22, MIDC, Wagle Industrial Estate, Thane (West)-400604 … Respondents

¶345

Page 29 of 109

¶346

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶347

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶348

WITH

¶349

WRIT PETITION NO. 11356 OF 2025

¶350

Mylan Laboratories Limited F-4 & F-12 Malegaon MIDC, Sinnar, N ashik-422113

¶351

… Petitioner

¶352

Versus

¶353

The Union of India, Through the22 22 Secretary, Department of Revenue, Ministry of Finance, having its office at 128-A, North Block, New Delhi, 110 00.

¶354

Central Board of Indirect Taxes and Customs Ministry of Finance, Through its Chairman, Having its office at North Block New Delhi - 110 001

¶355

Office of the Commissioner,

¶356

CGST and Central Excise, Nashik, Plot No. 155, Sector- P-34 NH, Jaistha & Vaishak, CIDCO Nashik- 422008

¶357

Additional Commissioner

¶358

CGST and Central Excise, Nashik, Plot No. 155, Sector- P-34 NH, Jaistha & Vaishak, CIDCO Nashik- 422008

¶359

Anti Evasion Wing

¶360

(Preventive Section), Headquarters23 23 Nashik, Plot No. 155, Sector- P-34 NH, Jaistha & Vaishak, CIDCO Nashik- 422008

¶361

Page 30 of 109

¶362

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶363

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶364

The Superintendent, CGST & C. Ex. Sinner Range, Division - II, Nashik, Plot No. 155, Sector- P-34 NH, Jaistha & Vaishak, CIDCO Nashik- 422008

¶365

… Respondents

¶366

WITH

¶367

WRIT PETITION NO. 11355 OF 2025

¶368

Ajit Ganpat Dhuri, Aged 49 years, Deputy General Manager of Mylan Laboratories Limited Residing at Flat No. 3, 2nd Floor, Morya Apartment Plot No. 15 Survey No. 909/1/15 Opposite Police Quarters, Wasan Nagar, Cidco Colony, Nashik, Maharashtra-422009

¶369

… Petitioner

¶370

Versus

¶371

Union of India Through the Secretary, Department of Revenue, Ministry of Finance, having its office at 128-A, North Block, New Delhi, 110001.

¶372

Central Board of Indirect Taxes and Customs Ministry of Finance, Through its Chairman, Having its office at North Block New Delhi-110 001

¶373

The Commissioner, CGST and Central Excise, Nashik, Plot No. 155, Sector- P-34 NH, Jaistha & Vaishak,

¶374

Page 31 of 109

¶375

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶376

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶377

CIDCO

¶378

Nashik- 422008 1

¶379

Additional Commissioner CGST and Central Excise, Nashik, Plot No. 155, Sector- P-34 NH, Jaistha & Vaishak, CIDCO Nashik-422008

¶380

Anti Evasion Wing

¶381

(Preventive Section), Headquarters Nashik, Plot No. 155, Sector- P-34 NH, Jaistha & Vaishak, CIDCO Nashik- 422008

¶382

The Superintendent, CGST & C. Ex. Sinner Range, Division – II, Nashik, Plot No. 155, Sector- P-34 NH, Jaistha & Vaishak, CIDCO Nashik-422008

¶383

… Respondents

¶384

WITH

¶385

WRIT PETITION NO. 4625 OF 2025

¶386

Mancare Pharmaceuticals Private Limited Having office at Plot N0. 60, Dhovali Village, Vasai Municipal Industrial Estate. Vasai West, Palghar Maharashtra — 401207 Authorised Representative

¶387

Shri ________________

¶388

… Petitioner

¶389

Versus

¶390

Union of India Through the Secretary Ministry of Finance, North Block, New Delhi -110 001

¶391

State of Maharashtra Through its Additional Chief Secretary (Finance) Secretaries

¶392

Page 32 of 109

¶393

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶394

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶395

Cabin, Main building, Mantralaya, Kama Rd, Hutatma Rajguru Chowk, Mumbai-400032

¶396

Central Board of Indirect Taxes & Customs Ministry of Finance, Finance, North Block, New Delhi -110 001

¶397

The Goods & Services Tax Council Through The Secretary 5th Floor, Tower II Jeevan Bharti Building Janpath Road, Connaught Place New Delhi -- 110001

¶398

Deputy Commissioner of Customs, Office of Commissioner of Customs (Export) Air Cargo Complex, Andheri (E)-Mumbai-400099

¶399

Commissioner of Customs Nhava Sheva, JNCH, Mumbai

¶400

Commissioner of Customs (Export) , Air Cargo Complex, Sahar, Andheri East, Mumbai – 400099

¶401

Superintendent/Appraiser/ Intelligence officer , 1st Floor, Central GST Bhavan, C-24, E-Block Bandra Kurla Complex, Bandra East, Mumbai – 400051 … Respondents

¶402

WITH

¶403

WRIT PETITION NO. 12170 OF 2023

¶404

M/s Laxmi Organic Industries Limited, … Petitioner A Company incorporated under Companies Act 1956, having its registered address at A/22/23/3, MIDC, Mahad, Raigad, Mumbai, Maharashtra — 402301 Through Shri Aniket Hirpara Having its registered office at A/22/23/3,

¶405

Page 33 of 109

¶406

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶407

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶408

MIDC, Mahad, Raigad, Mumbai, Maharashtra

¶409

Versus

¶410

Union of India, Through its Secretary, Department of Revenue, Ministry of Finance, Government of India, North Block, New Delhi -110001

¶411

Central Board of Indirect Taxes and Customs, Through its Chairman, Department of Revenue, Ministry of Finance, Government of India, North Block, New Delhi — 110001

¶412

Commissioner of Customs, Import II, Group II-A, New Custom House, Ballard Estate, Mumbai, Maharashtra — 400 001

¶413

Additional Director General, Directorate of Revenue Intelligence, Kolkata Zonal Unit, 8, Ho Chi Minh Sarani, Kolkata - 700071 … Respondents

¶414

WITH

¶415

WRIT PETITION NO. 11079 OF 2025

¶416

Privi Specialty Chemicals Limited (formerly known as Fairchem Specialty Limited) 1st Floor, Privi House, A-71, TTC, Thane Belapur Road, Koperkharane, Navi Mumbai, Thane, Maharashtra - 400 710.

… Petitioner

Versus

Page 34 of 109

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶421

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶422

Union of India, Through the Secretary, Ministry of Finance Department of Revenue, 128A, North Block, New Delhi-110001.

¶423

Central Board of Indirect Tax and Customs, Department of Revenue, Ministry of Finance, Through its Chairman, 17 17 Having his office at North Block, New Delhi-110 001.

¶424

The Joint Commissioner (AE), CGST & Central Excise, Belapur Having his office at 1st Floor, CGO Complex CBD-Belapur, Navi Mumbai - 400 614

¶425

The Joint / Additional Commissioner, Division IV of CGST & Central Excise, Belapur Commissionerate, Having his office at 1st Floor, CGO Complex CBD-Belapur, Navi Mumbai - 400 614. … Respondents

¶426

WITH

¶427

WRIT PETITION NO. 11002 OF 2025

¶428

M/s Catapharma Chemicals Private Limited,

¶429

having its registered address at A-115 to A-119, A-122, A-124 to 126, STICE, Musalgaon, Sinnar, Nashik - 422 112. … Petitioner

¶430

Versus

¶431

Joint Commissioner, CGST & Central Excise, Nashik Commissionerate Plot No. 155, Sector-9-34, NH, Jaishtha & Vaishakh, CIDCO, Nashik422 008.

¶432

The Commissioner of State Tax,

¶433

Page 35 of 109

¶434

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶435

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶436

Maharashtra State. 8th Floor, GST Bhavan, Nesbit Road, Mazgaon, Mumbai - 400 010.

¶437

Central Board of Indirect Taxes and Customs (erstwhile Central Board of Excise & Customs) Ministry of Finance North Block New Delhi 110 001.

¶438

The State of Maharashtra Through the Government Pleader, PWD Building, High Court (O. S.) Mumbai 400

¶439

The Union of India Through the Secretary, Ministry of Finance, Government of India, North Block, New Delhi - 110 001.

¶440

… Respondents

¶441

WITH WRIT PETITION NO. 12169 OF 2023

¶442

Undercarriage and Tractor Parts Pvt Ltd., A Private Limited Company having its factory & Registered office at Plot No D- 4, D-4/1, Five Star Industrial area, Kagal Dist. Kolhapur – 416236 Through Shri Annasaheb Laxman Patil, Whole Time Director of the Petitioner Company, having his address at Mauli Niwas, A/P- Halasawade, Tal-Karvir, Dist. Kolhapur, 416 202

¶443

… Petitioner

¶444

Versus

¶445

Union of India, through Secretary Ministry of Finance (Department of Revenue), No.137, North Block, New Delhi — 110 001

¶446

Central Board of Indirect Tax and

¶447

Page 36 of 109

¶448

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶449

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶450

Customs, through Chairman, Department of Revenue, Ministry of Finance, North Block, New Delhi — 110 001

¶451

Office of the Commissioner of Central GST, Kolhapur, through Additional Commissioner, CGST Kolhapur Comm’te, Vasant Plaza Commercial Complex, 4^th and 5^th Floor, C.S. No. 1079/2, K.H., Rajaram Road, Bagal Chowk, Kolhapur — 416 001 … Respondents

¶452

WITH

¶453

WRIT PETITION NO. 11357 OF 2025

¶454

Blue Jet Healthcare Limited (formerly known as Blue Circle Oranics Private Limited), Plot No. B-12, C4, E-2, MIDC Chemical Zone Kalyan Badlapur Road, Ambernath West, Thane, Maharashtra - 421 501.

¶455

… Petitioner

¶456

Versus

¶457

Union of India, Through the Secretary, Ministry of Finance Department of Revenue, 128A, North Block, New Delhi-110001

¶458

Central Board of Indirect Tax and Customs, Department of Revenue, Ministry of Finance, Through its Chairman, Having his office at North Block, New Delhi - 110 001.

¶459

The Joint / Additional Commissioner, … Respondents

¶460

CGST & Central Excise, Thane Rural Commissionerate, Having his office at 4th Floor, GST Bhawan, Plot No. 24-

¶461

Page 37 of 109

¶462

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶463

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶464

C, Sector E, Bandra Kurla Complex, Bandra (East), Mumbai - 400 051.

¶465

WITH

¶466

WRIT PETITION NO. 11358 OF 2025

¶467

Uniray Medical LLP

¶468

Plot No. C-97, TTC Industrial Area Turbhe Mahape Road, Turbhe MIDC Thane - 400 705

¶469

… Petitioner

¶470

Versus

¶471

Union of India, Through the Secretary, Ministry of Finance Department of Revenue, 128A, North Block, New Delhi-110001

¶472

Central Board of Indirect Tax and Customs, Department of Revenue, Ministry of Finance, Through its Chairman, Having his office at North Block New Delhi 1100 001

¶473

The Deputy/Assistant Commissioner CGST & Central Excise, Division-Ill, Belapur Commissionerate, Having his office at 1st Floor, CGO Complex, CBD- Belpaur, Navi Mumbai - 400614

¶474

The Deputy Commissioner (AE), CGST & Central Excise, Division-III, Belapur Commissionerate, Having his office at 1st Floor, CGO Complex, CBD- Belpaur, Navi Mumbai - 400614 … Respondents

¶475

WITH

¶476

WRIT PETITION NO. 18847 OF 2024

¶477

Aeroflex Industries Limited

¶478

… Petitioner

¶479

Page 38 of 109

¶480

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶481

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶482

A Company registered under Companies Act, 1956 having its registered office at Survey No.41 & 42/13, 14, 18, Village: Chalgaon, Near MIDC, Taloja, Panvel, District-Raigad Maharashtra -410 208

¶483

Versus

¶484

Union of India, (Through the Secretary, Ministry of Law and Justice, Department of Legal Affairs, Branch Secretariat, Aaykar Bhavan Annexe, 2nd floor, New Marine Lines Mumbai 400020.

¶485

The Commissioner of CGST Raigad, Plot No.1, Sector-17 Khandeshwar, Panvel, Navi Mumbai - 410 206

¶486

The Additional Commissioner (A.E), CGST & C.Ex., Raigad, Plot No.1 Sector-17, Khandeshwar Panvel, Navi Mumbai - 410 206

¶487

… Respondents

¶488

WITH WRIT PETITION NO. 10972 OF 2025

¶489

M/s. KT Exports (India) Private Limited,

¶490

12, 1202, Kohinoor Square, Wing B, NC Kelkar Marg, Opp. Shiv Sena Bhavan, Dadar West, Mumbai - 400 028

¶491

… Petitioner

¶492

Versus

¶493

Union of India, ( Through the Secretary), Ministry of Law and Justice, Department of Legal Affairs, Branch Secretariat, Aaykar Bhavan Annexe, 2nd floor, New

¶494

Page 39 of 109

¶495

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶496

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶497

Marine Lines, Mumbai - 400020

¶498

Commissioner of CGST & Central Excise, Mumbai Central Commissionerate, Piramal Chambers, Jiibhoy Lane Parel, Lal Baug, Mumbai - 400 012.

¶499

Asistant Commissioner of CGST Div- VI, Mumbai Central Commissionerate, Piramal Chambers, Jiibhoy Lane Parel, Lal Baug, Mumbai - 400 012 … Respondents

¶500

WITH WRIT PETITION NO. 10974 OF 2025

¶501

M/s. Medico Remedies Limited, Plot No. 7, 8 & 9, Dewan N Sons Udyog Nagar, Lokmanya Nagar, Palghar-West, Palghar, Maharashtra - 401 404. … Petitioner

¶502

Versus

¶503

Union of India (Through the Secretary), Ministry of Law and Justice, Department of Legal Affairs, Branch Secretariat, Aaykar Bhavan Annexe, 2nd floor, New Marine Lines, Mumbai-400020.

¶504

Commissioner of CGST & Central Excise Palghar Commissionerate Plot No. C- 24, Sector - E, Bandra-Kurla Complex, Bandra (East), Mumbai-400 051.

¶505

Additional Commissioner of CGST & … Respondents. Central Excise; 5th Floor, Plot No. C-24, Sector-E, Central GST Bhavan, Bandra-Kurla

¶506

Page 40 of 109

¶507

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶508

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶509

Complex, Bandra (East), Mumbai-400 051.

¶510

W. P. No. 78 / 2025

¶511

Mr. V. Shridharan, Senior advocate a/w Mr. Sahil Parghi, Mr. Dhananjay Sethuraj and Ms. Vidhi Jain i/by Sriram Sridharan for the Petitioner

¶512

Mr. J. B. Mishra a/w Mr. Ashutosh Mishra a/w Mr. Rupesh Dubey i/by A. A. Ansari, for the Respondent No. 1

¶513

Mr. Karan Adik a/w Mr. Abhishek R. Mishra a/w Ms. Sangeeta Yadav, Ms. Maya Majumdar a/w Mr. Rupesh Dubey for Respondents No. 2 to 6

¶514

W.P. No. 465 / 2021

¶515

Mr. Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire a/w Ms. Arya More for the Petitioner.

¶516

Mr. Jitendra B. Mishra, Ms. Sangeeta Yadav, Mr. Ashutosh Mishra, for the Respondent

¶517

Ms. Jyoti Chavan, Addl. G.P. for the Respondents

¶518

W.P.No. 2828/2021

¶519

Mr. Bharat Raichandani a/w Ms. Dhanishtha Kawale i/by UBR Legal Advocates for the Petitioner

¶520

Mr. Jitendra Mishra a/w Ms. Sangeeta Yadav, Ms. Maya Majumdar, Mr. Rupesh Dubey and Mr. Ashutosh Mishra and Mr. S. D. Deshpande for the Respondents

¶521

W.P.No. 3691 / 2021

¶522

Mr. Bharat Raichandani a/w Ms. Dhanishtha Kawale i/by UBR

¶523

Page 41 of 109

¶524

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶525

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶526

Legal Advocates for the Petitioner

¶527

Mr. Jitendra Mishra a/w Saket R. Ketkar a/w Ms. Sangeeta Yadav, Ms. Maya Majumdar, Mr. Rupesh Dubey and Mr. Ashutosh Mishra and Mr. S. D. Deshpande for the Respondents

¶528

Ms. Jyoti Chavan, Addl. G. P. for the Respondent No. 5

¶529

W.P.No. 405 / 2021

¶530

Mr. Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire, Ms. Aarya More for the Petitioner

¶531

Mr. Jitendra Mishra, Ms. Sangeeta Yadav, Mr. Ashutosh Mishra and Rupesh Dubey for the Respondents

¶532

W.P.No. 2044/2022

¶533

Mr. Vishal Agarwal, Mr. Abhishek Deodhar and Mr. Rishabh Jain for the Petitioners

¶534

Mr. Jitendra Mishra, Ms. Sangeeta Yadav, Mr. Ashutosh Mishra and Rupesh Dubey for the Respondents

¶535

W.P.No. 3163 / 2021

¶536

Mr. Prakash Shah, Senior Advocate a/w Mr. Jas Sanghavi, Mr. Yash Prakash, Ms. Linzy Sharan i/by PDS legal for the Petitioners

¶537

Mr. Jitendra Mishra, Mr. Karan Adik, Mr. S. D. Deshpande, Ms. Sangeeta Yadav, Mr. Ashutosh Mishra a/w Mr. Rupesh Dubey for the Respondents

¶538

Ms. Jyoti Chavan, Addl. G. P. for the State of Maharashtra

¶539

W.P.(L)No. 8737 / 2022

¶540

Dr. Avinash Poddar a/w Ms. Deepali Kamble and Ms. Anchal Poddar for the Petitioner

¶541

Page 42 of 109

¶542

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶543

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶544

Mr. J. B. Mishra a/w Ms. Sangeeta Yadav, Mr. Ashutosh Mishra and Mr. Rupesh Dubey for the Respondent

¶545

W.P.No. 1773 / 2024

¶546

Mr. Prakash Shah, Senior Advocate a/w Mr. Jas Sanghavi, Mr. Vikas Poojary, Ms. Linzy Sharan i/by PDS legal for the Petitioners

¶547

Mr. Karan Adik a/w Ms. Sangeeta Yadav for Respondent Ms. Shruti Vyas a/w Mr. D. P. Singh for the Respondent No. 1/UOI

¶548

W.P.No. 4640 / 2022 a/w CHOL / 286 / 2022

¶549

Mr. Bharat Raichandrani a/w Ms. Dhanishtha Kawale i/by UBR Advocates for the Petitioner

¶550

Mr. Vijay Kantharia a/w Mr. Abhishek R. Mishra and Ms. Jyoti Chavan for the Respondents

¶551

W.P.(L) No. 11740 / 2025

¶552

Mr. V. Sridharan, Senior Advocate, Mr. Sahil Parghi, Mr. Dhananjay Sethuraj and Ms. Vidhi Jain i/by Sriram Sridharan for the Petitioners

¶553

Ms. P. S. Cardozo a/w Ms. Niyati Mankad a/w Ms. Priyanka Singh for the Respondents

¶554

W.P.No. 2745 / 2025

¶555

Mr. Vishal Agarwal a/w Ms. Yashashvi Jain for the Petitioners

¶556

Mr. Jitendra B. Mishra, Ms. Sangeeta yadav, Ms. Niyati Mankad, Mr. Ashutosh Mishra Mr. Rupesh Dubey Ms. Priyanka Singh

¶557

Ms. Jaymala Ostwal a/w Ms Niyati Mankar (thr. VC) for the Respondents.

¶558

Page 43 of 109

¶559

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶560

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶561

W.P. (L) No. 15183 / 2024

¶562

Dr. Avinash Poddar, Ms. Deepali Kamble a/w Ms. Anchal Poddar for the Petitioner

¶563

Mr. J. B. Mishra, Ms. Sangeeta Yadav, Mr. Ashutosh Mishra a/w Mr. Rupesh Dubey for the Respondent

¶564

W.P.No. 2097 / 2025

¶565

Mr. V. Sridharan, Senior Advocate, Mr. Sahil Parghi, Mr. Dhananjay Sethuraj and Ms. Vidhi Jain i/by Sriram Sridharan for the Petitioner

¶566

Mr. Satyaprakash Sharma a/w Mr Saket R Ketkar, Ms. Sangeeta Yadav Ms. Harpreet Kaur for Respondent No. 4 & 5

¶567

W.P.No. 3522 / 2024

¶568

Mr. Prakash Shah, Senior Advocate, Mr. Jas Sanghavi, Mr. Suyog Bhave, Ms. Linzy Sharan i/by PDS Legal for the Petitioner

¶569

Mr. Satyaprakash Sharma, Mr. Abhishek Mishra for the Respondent No. 2 to 5

¶570

W.P.No. 3013/2023 a/w IAL/31922/2023

¶571

Mr. Vishal Agarwal a/w Mr. Abhishek Deodhar and Mr. Rishabh Jain for the Petitioner

¶572

Mr. Subir Kumar, Kavita Shukla and Niyanta Trivedi for the Respondents

¶573

W.P.No. 2052 / 2025

¶574

Mr. Prakash Shah, Senior Advocate, Mr. Jas Sanghavi, Mr. Yash Prakash i/by PDS Legal for the Petitioners

¶575

Page 44 of 109

¶576

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶577

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶578

Ms. Maya Majumdar a/w Mr. Abhishek R. Mishra for the Respondent No. 1 to 3

¶579

W.P.(L) No. 39729/2022

¶580

Mr. Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire, Ms. Aarya More for the Petitioner

¶581

Mr. Jitendra Mishra, Ms. Sangeeta Yadav, Mr. Ashutosh Mishra and Rupesh Dubey for the Respondent

¶582

WP/6795/2023

¶583

Mr. Abhishek A. Rastogi a/w Ms. Pooja M. Rastogi, Ms. Meenal Songire, Ms. Arya More, Advocate for the Petitioner.

¶584

Mr. Jitendra B. Mishra a/w Ms. Sangeeta Yadav, Mr. Ashutosh Mishra, Mr. Rupesh Dubey, for Respondent.

¶585

WP/1493/2025

¶586

Mr. Prakash Shah, Senior Advocate a/w Mr. Jas Sanghavi, Mr. Kshitij Viswanath, Ms. Linzy Sharan i/b PDS Legal for the Petitioner.

¶587

Mr. Jitendra Mishra a/w Mr. Karan Adik, Ms. Sangeeta Yadav, Adv.for Respondent.

¶588

WP/1006/2024 & IA/7229/2025

¶589

Mr. Mayank Jain a/w Ms. Akshita Shetty,i/by Khaitan & Co. for the Petitioner in WP/1006/2024 & Applicant in IA/7229/2025.

¶590

Mr. Jitendra B. Mishra a/w Ms. Sangeeta Yadav, Mr. Ashutosh Mishra, Mr. Rupesh Dubey, Adv. for Respondent

¶591

Mr. Subir Kumar a/w Mr. Ram Ochani, Ms. Niyanta Trivedi, Adv. S. D. Deshpande, Adv. for Respondent

¶592

Page 45 of 109

¶593

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶594

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶595

WP/12927/2022

¶596

Mr. Vishal Agarwal a/w Mr. Abhishek Deodhar, Mr. Rishabh Jain i/b TLC Legal LLP for the Petitioner.

¶597

Mr. Jitendra Mishra a/w Ms. Sangeeta Yadav, Mr. Ashutosh Mishra, Mr. Rupesh Dubey, Adv. for Respondent.

¶598

WP/739/2025 a/w IA/11291/2025

¶599

Mr. Prithwiraj Choudhuri a/w Ms. Kausarjahan Sayed i/b Mr. Prabhakar Shetty, Advocate for the Petitioner in WP/739/2025 and for Applicant in IA/11291/2025.

¶600

Mr. J B Mishra, a/w Ms. Sangeeta Yadav, Mr. Rupesh Dueby, for the Respondents.

¶601

Mr. Karan Adik a/w Mr. Abhishek R. Mishra, Adv.for Respondent No. 2 & 3.

¶602

WP/674/2024

¶603

Mr. Bharat Raichandani a/w Ms. Dhanistha Kawale i/b UBR Legal Advocates, for the Petitioner.

¶604

Mr. Karan Adik a/w Mr. Ram Ochani, Ms. Sangeeta Yadav, Adv. for Respondent.

¶605

WP/1325/2025

¶606

Mr. Roshil Nichani a/w Mr. Aansh Desai i/b Pythagoras Legal, for the Petitioner.

¶607

Mr J B Mishra a/w Ms. Sangeeta Yadav & Mr Rupesh Dubey Adv. for Respondent.

¶608

WP/1614/2025

¶609

Mr. Yogesh S. Patki a/w Mr. Simon Mascarenhas i/b Mulla & Mulla & Craigie Blunt & Caroe, for the Petitioner.

¶610

Ms. Maya Majumdar, Mr. Harshad Shingapurkar, Adv. Soutrik

¶611

Page 46 of 109

¶612

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶613

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶614

Kar, Mr. Ritik Gupta, Adv. for Respondent

¶615

WP/4658/2025

¶616

Mr. Stebin Mathew i/b Ms. Dishya Pandey, Advocate for the Petitioner.

¶617

Mr. Satyaprakash Sharma a/w Ms. Megha Bajoria, Adv. Harpreet Kaur Sethi, for Respondent No. 2 & 3.

¶618

Ms. Sangeeta Yadav, Adv. for Respondent.

¶619

WP/5816/2025

¶620

Mr. Prakash Shah, Senior Advocate a/w Mr. Jas Sanghavi, Mr. Mihir Mehta, Mr. Mohit Rawal i/b PDS Legal, for the Petitioner.

¶621

Mr. Karan Adik a/w Adv. S. D. Deshpande, Adv. for Respondent

¶622

WP/5815/2025

¶623

Mr. Prakash Shah, Senior Advocate a/w Mr. Jas Sanghavi, Mr. Mihir Mehta, Mr. Mohit Rawal i/b PDS Legal, for the Petitioner.

¶624

Mr. Karan Adik a/w Adv. S. D. Deshpande, Adv. for Respondent

¶625

WP(st)/15698/2025

¶626

Mr. Prakash Shah, Senior Advocate a/w Mr. Jas Sanghavi, Mr. Kshitij Viswanath, Ms. Linzy Sharan i/b PDS Legal, for the Petitioner.

¶627

Mr. Karan Adik a/w Ms. Sangeeta Yadav, Mr. Abhishek R. Mishra and Mr. Satyaprakash Sharma a/w Sangeeta Yadav, Adv. for Respondent No. 2 to 4 and 5, 6.

¶628

Page 47 of 109

¶629

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶630

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶631

WP/11356/2025

¶632

Mr. V. Sridharan, Senior Advocate a/w Mr. Sahil Parghi, Mr. Dhananjay Sethuraj & Ms. Vidhi Jain i/b Mr. Sriram Sridharan, Advocate for the Petitioner

¶633

WP/11355/2025

¶634

Mr. V. Sridharan, Senior Advocate a/w Mr. Sahil Parghi, Mr. Dhananjay Sethuraj & Ms. Vidhi Jain i/b Mr. Sriram Sridharan, Advocate for the Petitioner

¶635

WP/4625/2025

¶636

Mr. Bharat Raichandani a/w Ms. Dhanistha Kawale i/b UBR Legal Advocates, for the Petitioner.

¶637

Mr J B Mishra a/w Ms. Sangeeta Yadav, Adv. for Respondent. Ms. Shruti D. Vyas, Addl. GP a/w Aditya R. Deolekar, AGP for the State.

¶638

WP/12170/2023

¶639

Mr. Abhishek A. Rastogi a/w Ms. Pooja M. Rastogi, Ms. Meenal Songire, Ms. Arya More, Advocate for the Petitioner.

¶640

Mr. Jitendra B. Mishra a/w Ms. Sangeeta Yadav, Mr. Ashutosh Mishra, Mr. M. P. Sharma a/w Mr. Rupesh Dubey for Respondent

¶641

WP/11079/2025

¶642

Mr. V. Sridharan, Senior Advocate a/w Mr. Sahil Parghi, Mr. Dhananjay Sethuraj & Ms. Vidhi Jain i/b Mr. Sriram Sridharan, Advocate for the Petitioner.

¶643

Ms. Maya Majumdar a/w Ms. Megha Bajoria, for Respondent.

¶644

WP/11002/2025

¶645

Mr. Shashank Ajay Mehta a/w Mr. Devendra H. Jain, Advocate

¶646

Page 48 of 109

¶647

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶648

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶649

for the Petitioner.

¶650

WP/12169/2023

¶651

Mr. Abhishek A. Rastogi a/w Ms. Pooja M. Rastogi, Ms. Meenal Songire.

¶652

Ms. Arya More, Advocate for the Petitioner.

¶653

Mr. Karan Adik a/w Mr. Ram Ochani, Adv. Sumar Kumar Das, Adv. for Respondent

¶654

WP/11357/2025

¶655

Mr. V. Sridharan, Senior Advocate a/w Mr. Sahil Parghi, Mr. Dhananjay Sethuraj & Ms. Vidhi Jain i/b Mr. Sriram Sridharan, Advocate for the Petitioner.

¶656

WP/11358/2025

¶657

Mr. V. Sridharan, Senior Advocate a/w Mr. Sahil Parghi, Mr. Dhananjay Sethuraj & Ms. Vidhi Jain i/b Mr. Sriram Sridharan, Advocate for the Petitioner.

¶658

Ms. Maya Majumdar a/w Ms. Megha Bajoria, Adv. for Respondent

¶659

WP/18847/2024

¶660

Dr. Sujay Kantawala a/w Mr. Roshil Nichani, Mr. Jeffry Caleb, Ms. Aishwarya Kantawala, Ms. Ayushi Jha, Advocate for the Petitioner.

¶661

Mr. Jitendra Mishra a/w Ms. Mamta Omle, Mr. Rupesh Dubey, for Respondent No. 2 & 3.

¶662

Mr. Jitendra B. Mishra a/w Ms. Sangeeta Yadav, Mr. Ashutosh Mishra, Mr. Rupesh Dubey, Adv. for Respondent.

¶663

WP/10972/2025

¶664

Mr. Stebin Mathew i/b Ms. Dishya Pandey, Advocate for the Petitioner.

¶665

Page 49 of 109

¶666

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶667

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶668

WP/10974/2025

¶669

Mr. Stebin Mathew i/b Ms. Dishya Pandey, Advocate for the Petitioner.

¶670

Ms. Savita Ganoo a/w Ms. Sangeeta Yadav, for Respondent. Ms. Ruju R. Thakkar a/w Ms. Niyati Mankad (thr. VC) Mr. Priyanshu V. Doshi, for Respondent No. 2 & 3.

¶671

CORAM: M.S. Sonak & Jitendra Jain, JJ.

¶672

RESERVED ON: 04 September 2025 PRONOUNCED ON: 11 September 2025

¶673

JUDGMENT : (Per M. S. Sonak, J.)

¶674

Heard learned Counsel for the parties.

¶675

Rule in each of the Petitions. The Rule is made returnable immediately at the request and with the consent of the learned Counsel for the parties.

¶676

Since substantially common issues of law and fact arise in these Petitions, the learned Counsel for the parties agree that a common order could dispose of these Petitions.

¶677

The learned counsel for the parties agreed that Writ Petition No.78 of 2025, instituted by Hikal Limited, be treated as the lead Petition for the disposal of this batch of Petitions. Accordingly, we propose to treat this Petition as the lead Petition.

¶678

Page 50 of 109

¶679

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶680

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶681

THE CHALLENGE IN THESE PETITIONS .

¶682

The challenge in most of these Petitions is to Rule 89 (4B) and/or 96(10) of the Central Goods and Service Tax Rules, 2017 (CGST Rules). Upon the omission of these Rules (impugned Rules) vide Notification dated 08 October 2024, notifying The Central Goods and Service Tax (Second Amendment) Rules, 2024 (2024 Amendment Rules), the Petitioners, without prejudice to their challenge to the impugned Rules, contend that any savings clause does not back such omission, and therefore, all pending proceedings, impugned in these Petitions would stand lapsed.

¶683

In all these Petitions, the learned Counsel for the Petitioners have made a categorical statement that the allegations in the impugned show cause notices, based upon which orders in original have been passed in some cases, the only allegation was about the non-compliance with the conditions prescribed either under Rule 89(4B) or 96(10) of the CGST Rules. The learned Counsel for the Petitioners, in unison, contended that there was no other allegation in the impugned show cause notices or in the impugned orders in the original.

¶684

Accordingly, we had requested the learned Counsel for the Respondents to verify the above statements. Except in one or two cases, which we de-tagged, the learned Counsel for the Respondents were unable to dispute the statements made by the learned Counsel for the Petitioners or demonstrate that

¶685

Page 51 of 109

¶686

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶687

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶688

the impugned show cause notices contained any allegations, besides non-compliance with Rule 89(4B) and 96(10) of the CGST Rules.

¶689

In Writ Petition Nos. 14852, 14854, 14855, 14857, 14858, 14862 and 14860 of 2023, the Respondents, by invoking the impugned Rules, forced the Petitioners to refund the alleged excess refund made to the Petitioners. The Petitioners, therefore, instituted these Petitions to challenge the impugned Rules. Upon the omission of the impugned Rules, the Petitioners have raised an additional ground to challenge the forced recovery. The facts in Writ Petition No. 739 of 2025 are also not substantially different. In the Petitions referred to in this paragraph, the Petitioners have sought a refund of the amounts forcibly recovered from them or, in any event, for processing their refund application without adverting to any alleged breach of the impugned Rules.

¶690

In short, the main issues involved in all these Petitions relate to the constitutional validity of the Rules and, in any event, to the lapse of pending proceedings consequent upon the repeal or omission of the impugned Rules, which, the Petitioners contend, were not backed by any savings clause.

¶691

BRIEF REFERENCE TO THE STATEMENTS OF FACTS IN THE LEAD PETITION (HIKAL LIMITED VS UNION OF INDIA & ORS, WRIT PETITION NO. 78 OF 2025)

¶692

Page 52 of 109

¶693

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶694

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶695

The Petitioner, Hikal Limited, is engaged in the manufacture of chemical intermediates, speciality chemicals and active pharmaceutical ingredients used in both human and animal healthcare. The Petitioner has pleaded that it operates through two manufacturing units: -

¶696

(a) Taloja, Raigad (a 100% Export Oriented Unit) wherein the Petitioner imports raw materials duty-free under Notification No. 78/2017-Customs dated 13.10.2017 and exports nearly 90% of its finished goods. The remaining 10% is cleared domestically.

¶697

(b) Mahad, Raigad (Domestic Tariff Area unit) for which the Petitioner procures raw materials, inter alia, under Advance Authorisation licenses and avails IGST exemption under Notification No. 79/2017-Customs dated 13.10.2017. In some cases, the Petitioner also undertakes the import of goods on payment of IGST.

¶698

(c) The Petitioner has pleaded that the finished goods manufactured by the Petitioner are either exported, with or without the payment of IGST, or sold domestically. On exports made with payment of IGST, the Petitioner claimed a refund under Section 54 of the CGST Act, read with Section 16 of the IGST Act. These refunds were duly sanctioned to the Petitioner. The Department did not challenge the refund sanction orders.

¶699

(d) In or around 2022, an investigation was initiated by the Department for the 2017-18 to 2019-20 (‘ disputed period ’)

¶700

Page 53 of 109

¶701

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶702

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶703

based on the suspicion that the IGST refund claimed by the Petitioner is in violation of Rule 96(10) of the CGST Rules, 2017, since certain goods were imported against advance authorisation licenses. This investigation culminated in the issuance of the Impugned Show Cause Notice dated 04.08.2024 proposing a GST demand of Rs. 67,11,55,626/-, Rs. 28,25,89,849/- was for the period 23.10.2017 to 08.10.2018, and the balance demand was for the period post 08.10.2018.

¶704

(e) The Petitioner instituted the present Petition on 29 August 2024, challenging the constitutional validity of Rule 96(10) of the CGST Rules and the show cause notice dated 04 August 2024, alleging the breach of the provisions of the said Rules. During the pendency of this Petition, vide notification No. 20/2024 dated 08 October 2024, Rule 96(10) was omitted.

¶705

(f) In the personal hearing, pursuant to the show cause notice dated 04 August 2024, held on 12 November 2024, the Petitioner pointed out the pendency of the present Petition and the omission of Rule 96(10), based upon which the impugned show cause notice was issued. The Petitioner requested that the impugned show cause notice be dropped, or its adjudication be kept in abeyance. The 4^th Respondent, i.e., the Joint Commissioner, did neither, but passed the impugned order in original dated 23 January 2025 confirming demand, interest and penalty.

¶706

Page 54 of 109

¶707

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶708

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶709

(g) The Petitioner, therefore, amended this Petition to bring on record the facts concerning the omission of Rule 96(10) and raise a challenge to the impugned order in the original dated 23 January 2025.

¶710

(h) In this Writ Petition, the Petitioner has contended that any savings clause did not back the omission of Rule 96(10). Therefore, the show cause notice dated 04 August 2024 could not have been proceeded with, and the impugned order, dated 23 January 2025, is ex facie without jurisdiction. The Petitioner has also contended that Rule 96(10) was ultra vires and unconstitutional. Furthermore, the Petitioner has contended that it would have been eligible to claim a refund under Rule 89, and the situation would thereby become revenue neutral.

¶711

(i) The Petitioner also contended that refunds to the extent of Rs. 28,25,89,849/- claimed in respect of exports made on payment of IGST for the period before 09 October 2018 did not even remotely violate any of the conditions prescribed under Rule 96(10). The challenge was also raised to the invocation of the extended period of limitation under Section 74 of the CGST Act, in the absence of any allegation of fraud, willful misstatement or suppression of facts to evade any tax.

¶712

(j) In short, the main issues involved in the lead Petition relate to the constitutional validity of the impugned Rules and, in any event, to the lapse of pending proceedings consequent upon the repeal or omission of the impugned

¶713

Page 55 of 109

¶714

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶715

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶716

Rules, which, the Petitioners contend, were not backed by any savings clause.

¶717

PETITIONERS CONTENTIONS

¶718

Mr Sridharan, learned Senior Counsel appearing for the Petitioner in the lead Writ Petition No. 78 of 2025, and the other learned Counsel appearing on behalf of the Petitioners, advanced several contentions questioning the constitutional validity of Rules 89(4B) and 96(10) of the CGST Rules. They submitted that these Rules were ultra vires the parent Act and, in any event, they were affected by the vice of manifest arbitrariness. They submitted that the effect of the said Rules was grossly disproportionate and, accordingly, there was a violation of the doctrine of proportionality. They submitted that the impugned Rules, far from promoting the legislative and executive policies, were frustrating such policies. They submitted that in case of conflict between legislative and executive policy on one hand and the rules made to implement such policy, it is the former that ought to prevail. They also submitted that the impugned Rules are expressly discriminatory and violate the equality mandate under Article 14 of the Constitution. In support of all these contentions, they relied upon several decisions of the Hon’ble Supreme Court.

¶719

The learned counsel for the Petitioners, at the very outset, pointed out that a learned Single Judge of the Kerala

¶720

Page 56 of 109

¶721

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶722

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶723

High Court in the case of M/s. Sance Laboratories Pvt. Ltd. Vs. Union of India (WP – C No.17447 of 2023 and other connected matters) disposed of on 10 October 2024, has declared Rule 96 (10) of the CGST Rules as ultra vires and unconstitutional and directed the revenue not to initiate any proceedings to recover any tax based upon alleged noncompliance with Rule 96(10) of the CGST Rules.

¶724

The learned Counsel for the Petitioners submitted that the striking down of Rule 96(10) by the Kerala High Court will have the effect throughout the territory of India. They submitted that no other High Court has taken any contrary view, and even the Revenue has not challenged the decision of the Kerala High Court in M/s Sance Laboratories Pvt Ltd (supra). They submitted that such striking down goes to the nativity, and therefore, any notices or orders alleging or recording the breach of Rule 96(10), being based upon an ultra vires or unconstitutional Rule, would have to be quashed and set aside. They relied on Kusum Ingots & Alloys Ltd Vs Union of India & Anr¹ , Saumya and Thomas Vs Union of India & Ors² and Commissioner of Income-Tax, Vidarbha Vs Smt. Godavari Devi Saraf³ in support of their contentions.

¶725

Without prejudice, Mr Sridharan submitted that the 2024 Amendment Rules contained in the Notification dated 08 October 2024 had omitted the impugned Rules without

¶726

1 (2004) 6 SCC 254

¶727

2 2010 (1) KLT 869

¶728

3 1977 SCC OnLine Bom 215

¶729

Page 57 of 109

¶730

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶731

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶732

any savings clause to save the pending proceedings. He submitted that Section 6 of the General Clauses Act was inapplicable to omission or repeals of Rule or, in any event, omission or repeal by Rules. He submitted that the 2024 Amendment Rules or the CGST Act also did not contain any savings clause to save pending proceedings consequent upon the omission of the impugned Rules. He referred to a list of almost 64 Notifications issued by the Central or State Government, amending or omitting Rules which had provided for express saving clauses. He submitted that the absence of any savings clause in the Notification dated 08 October 2024 was conspicuous and deliberate.

¶733

Accordingly, Mr Sridharan submitted that the common law principle that an omitted or repealed provision is entirely obliterated from the statute book, as if it had never been enacted, applies with full force to the present case, except regarding “transactions past and closed”. He submitted that the impugned show cause notices or orders issued thereon, citing non-compliance with the omitted or repealed Rules, are invalid and cannot be enforced. He relied upon the decisions of the Constitution Bench in the case of Rayala Corporation (P) Ltd. Vs Director of Enforcement⁴ , Kolhapur Cane Sugar Works Ltd. And Anr. Vs Union of India⁵ , Fibre Boards (P) Ltd. Vs Commissioner of Income-tax⁶ , Shree Bhagwati Steel Rolling

¶734

4 (1969) 2 SCC 412

¶735

5 (2000) 2 SCC 536

¶736

6 (2015) 10 SCC 333

¶737

Page 58 of 109

¶738

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶739

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶740

Mills Vs Commissioner of Central Excise⁷ , and Gammon India Limited Vs Special Chief Secretary & Ors⁸ , to support his arguments.

¶741

Mr Sridharan relied on Keshavan Madhava Menon Vs State of Bombay⁹ , to explain the concept of “transactions past and closed”. He emphasised passages from commentaries by Craies and Crawford on the interpretation of statutes, referred to in the said decision. He also relied on a passage from Wall Vs. Chesapeake and Ohio Ry. Co.¹⁰ , in which it was held that transactions past and closed would imply proceedings which have reached a final Judgment in the Court of last resort.

¶742

Mr Sridharan and the other learned Counsel for the Petitioners relied on M/s Sri Sai Vishwas Polymers Vs Union of India and anr .¹¹ and M/s Addwrap Packing Pvt Ltd Vs Union of India and Ors¹² to contend that the Division Benches of the Gujarat High Court and the Uttarakhand High Court, in the context of the Notification dated 08 October 2024 had already held pending proceedings or even orders that could not be described as “transactions past and closed” were not saved because Section 6 of the General Clauses Act was not applicable and there were no savings clauses in the Notification dated 08 October 2024 or in the CGST Act. They

¶743

7 (2015) 326 ELT 209

¶744

8 (2006) SCC 354

¶745

9 AIR 1951 SC 128

¶746

10 (125 N.E. 20)

¶747

11 2025 (5) TMI 1811

¶748

12 2025 (6) 1156 Gujarat HC

¶749

Page 59 of 109

¶750

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¶751

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶752

submitted that these decisions fully support the Petitioners’ contentions, and, to the best of their knowledge, these decisions were not challenged by the Revenue before the Hon’ble Supreme Court.

¶753

Based on the above contentions, Mr Sridharan submitted that the impugned show cause notices, which were not disposed of when the Notification dated 08 October 2024 omitting the impugned rules was issued, would lapse, and no orders would have been passed disposing of such show cause notices. He submitted that the benefit of repeal/omission would have to be extended even to those orders which were subject matter of challenge in these Petitions on the principle that even such orders had not attained any finality and therefore, could not be classified as transactions past and closed. For these reasons, Mr Sridharan submitted that the impugned show cause notices or the impugned orders made disposing of such show cause notices deserved to be quashed and set aside.

¶754

The learned Counsel for the Petitioners in the other Petitions substantially adopted the arguments advanced by Mr Sridharan. Some of the learned Counsel contended that the Petitioners they represent cannot be denied a refund of the amounts that were coercively recovered from them by citing the violation of the impugned Rules.

¶755

Page 60 of 109

¶756

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¶757

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶758

RESPONDENTS’ COUNTER

¶759

The learned Counsel for the Respondents, at the outset, submitted that there was nothing unconstitutional or ultra vires in so far as Rules 89(4B) and 96(10) of the CGST Rules were concerned. They submitted that the striking down of Rule 96(10) by the Kerala High Court would not preclude this Court from upholding the validity of the said Rules. They submitted that the impugned Rules were a fiscal measure, and greater latitude should be shown to the Rule-Making Authorities in such matters. Accordingly, they submitted that the challenge to the constitutionality of the impugned Rules or the argument that the impugned Rules were ultra vires the parent Act must be rejected.

¶760

The learned Counsel for the Respondents submitted that Section 6 of the General Clauses Act was applicable because the 2024 Amendment Rules were enacted in exercise of powers by Section 164 of the CGST Act. Therefore, such Rules must be regarded as “Central Act” for the purposes of Section 6 of the General Clauses Act. They relied on Chandpaklal Shah & Anr Vs Reliance Industries Ltd¹³ , State of Punjab Vs Mohar Singh¹⁴ M/s Highpoint Hotels Pvt Ltd Vs The Excise Commissioner in Karnataka¹⁵ and Laxmi Board and Paper Mills Pvt Ltd Vs Union of India & Ors¹⁶ to support this contention.

¶761

13 2017 (354) ELT 289 (SC)

¶762

14 1954 (2) scc 483

¶763

15 WP/27575/2017 & connected matters, decided on 18 August 2017.

¶764

16 1991 (51) ELT 329 (BOM)

¶765

Page 61 of 109

¶766

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶767

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶768

The learned Counsel for the Respondents also relied on Section 174(3) of the CGST Act to argue that these provisions refer to the general application of the General Clauses Act. They contended that the provisions of Section 6, or at least the principles of Section 6 of the General Clauses Act, would apply to the present case. They argued that Section 6, or at least the principles of Section 6, are clearly relevant and would preserve all pending proceedings that are challenged in these Petitions.

¶769

The learned Counsel for the Respondents submitted that the decision of the Constitution Bench in Rayala Corporation (supra) was already declared as per incuriam, or in any event, the observations therein were declared as obiter dictum in the latter decisions of Fibre Boards (P) Ltd. Vs Commissioner of Income-tax¹⁷ and Shree Bhagwati Steel Rolling Mills Vs Commissioner of Central Excise¹⁸ . Therefore, based upon the said decision, it could not be said that Section 6 of the General Clauses Act does not apply to subordinate legislation like Rules or to a case where subordinate legislation like Rules brings about the repeal. They relied upon Vianaar Homes Pvt. Ltd Vs Assistant Commissioner¹⁹ and Commissioner of Central Excise, Thane Vs Milton Poly Plast (I) Pvt. Ltd.²⁰ and the 68^th Report of the Law Commission of India on General Clauses Act, 1897.

¶770

17 (2015) 10 SCC 333

¶771

18 (2015) 326 ELT 209

¶772

19 2020 SCC OnLine (Del.) 1394

¶773

20 2019 (367) ELT 962 (Bom.)

¶774

Page 62 of 109

¶775

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¶776

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¶777

The learned Counsel for the Respondents submitted that Rule 1(2) of the 2024 Amendment Rules stated that “save as otherwise provided in these rules, they shall come into force on the date of their application in the official gazette.” Based on this, they argued that the Rules, unless explicitly specified, were given a prospective effect. They contended that it was impermissible for this Court to grant any retrospective effect to the Rules by accepting the Petitioners’ arguments.

¶778

The learned Counsel for the Respondents submitted that the Goods and Services Tax Council, whose recommendations led to the enactment of the 2024 Amendment Rules, had clarified that the omissions in the impugned Rules were to operate prospectively. They further argued that Rule 1(2) itself functions as a savings clause, and therefore, the common law principle relied upon by the Petitioners would not apply in this case.

¶779

The learned Counsel for the Respondents relied upon Section 166 of the CGST Act to submit that the savings clause therein saves all pending post the omission or repeal of the impugned Rules. They pointed out that the 2024 Amendment Rules were laid before the parliament. Mr Adik went to the extent of submitting that until the parliament approved such Rules, they did not even enter into force. They submitted that in any event, the savings clause in Section 166 was sufficient to protect the pending proceedings.

¶780

Page 63 of 109

¶781

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¶782

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¶783

Mr Subir Kumar submitted that the impugned show cause notices were issued under Section 73 of the CGST Act, read with Section 20 of the IGST Act, 2017. He submitted that neither of these provisions had been omitted or repealed. Therefore, he submitted that omission of the impugned Rules would not affect the impugned show cause notices or the orders made thereon. He included several decisions in his written submissions, but during arguments, cited only Jayanthilal Amrathlal Vs Union of India²¹ .

¶784

Based on the above contentions, the learned Counsel for the Respondents submitted that these Petitions may be dismissed.

¶785

PETITIONER’S REJOINDER

¶786

Mr Sridharan submitted that Rule 1(2) of the 2024 Amendment Rules was so worded to avoid reopening of transactions past and closed. He submitted that if any retrospective effect were to be given, then perhaps, even transactions past and closed would have been rendered vulnerable. He submitted that the issue of retrospectivity was quite irrelevant because this was a case of omission or repeal without any savings clause, and therefore, the common law principle referred to earlier would apply in this batch of Petitions.

(1972) 4 SCC 174

21

Page 64 of 109

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶791

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶792

Mr Sridharan submitted that Section 166 of the CGST Act is concerned only with the laying of the Rules before the Parliament. He submitted that such laying procedures are not regarded as mandatory. In any event, the contention about the 2024 Amendment Rules not coming into force until approved by the Parliament is misconceived and not supported by the expressions used in Section 166. There is no factual foundation for the 2024 Amendment Rules ever being modified or annulled by the Parliament for the so-called savings clause to apply. Accordingly, based upon Section 166 of the CGST Act, there was no savings of pending proceedings in these matters.

¶793

Mr Sridharan submitted that Section 174 of the CGST Act must be considered in its entirety. He submitted that this Section only saves the enactments referred to in sub-Sections 1 and 2. The savings clause in sub-Section 3 applies only to the repealed provisions referred to in sub-Sections 1 and 2. He submitted that Section 174(3), at best, would require the Court to refer to Section 6 of the General Clauses Act. However, since the requirements of Section 6 are not complied with, there is no question of applying Section 6 in the facts of the present cases.

¶794

Mr Sridharan submitted that the argument about the 2024 Amendment Rules being framed under Section 164 of the CGST Act and should therefore, be regarded as, a “Central Act” for purpose of Section 6 of the General Clauses Act, was,

¶795

Page 65 of 109

¶796

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶797

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶798

to some extent, accepted by the Full Bench of the Gujarat High Court in the case of Saurashtra Cements and Chemical Industries Ltd. Vs. Union of India²² and by the Division Bench of Karnataka High Court in Falcon Tyres Limited Vs. Union of India²³ . However, these decisions were expressly overruled by the Constitution Bench in Kolhapur Canes Sugar Works Ltd (supra). He submitted that the decisions in the case of M/s. High Point Hotels Pvt. Ltd. (supra) and Laxmi Board and Paper Mills Pvt. Ltd. (supra), which take the same view as in Saurashtra Cements (supra) and Falcon Tyres Ltd. (supra), also run counter to the decision of the Constitution Bench in Kolhapur Canes Sugar Works Ltd. (supra).

¶799

For all the above reasons, Mr. Sridharan and the other learned Counsel for the Petitioners in this batch of Petitions submitted that the Rule in all these Petitions may be made absolute.

¶800

ISSUES FOR DETERMINATION

¶801

Based on the pleadings and rival contentions, the following main issues arise for determination in this batch of Petitions: -

¶802

(i) Whether the impugned Rules are ultra vires the CGST Act or otherwise unconstitutional, null and void?

¶803

(ii) What is the legal effect of the omission of

¶804

22 (1995) 79 E.L.T. 367

¶805

23 (1992) 60 E.L.T. 166

¶806

Page 66 of 109

¶807

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶808

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶809

the impugned Rules vide Notification dated 08 October 2024 (without any protection of Section 6 of the General Clauses Act or savings clauses in the Rules or the parent Act, as contended by the Petitioners) on all the proceedings and orders impugned in these Petitions?

¶810

(iii) Whether any of the impugned orders could be regarded as “transactions past and closed”?

¶811

(iv) Whether, as contended by the Respondents, Section 6 of the General Clauses Act saves the impugned pending proceedings or orders?

¶812

(v) Whether, as contended by the Respondents, Section 6 of the General Clauses Act applies to the omission or repeal of the impugned Rules because the 2024 Amendment Rules are enacted by exercising the powers under Section 164 of the CGST Act, and therefore, the Rules qualify to be regarded as “Central Act” at least for the purposes of Section 6 of the General Clauses Act?

¶813

(vi) Whether, as contended by the Respondents, the provisions of Section 6 of the General Clauses Act are attracted to the present omission or repeal of the impugned Rules, given the provisions of Section 174(3) of the CGST Act?

¶814

(vii) Whether, as contended by the respondents, Clause 1(2) of the Notification dated 08 October 2024 purporting to give prospective effect to the omission or repeal of the impugned Rules saves all

¶815

Page 67 of 109

¶816

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶817

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶818

pending proceedings commenced before 08 October 2024?

¶819

(viii). Whether, as contended by the Respondents, the pending proceedings as on the date of omission or repeal of the impugned Rules stand saved by virtue of Section 166 of the CGST Act?

¶820

EVALUATION OF THE RIVAL CONTENTIONS, DETERMINATION OF THE ABOVE ISSUES AND ANALYSIS.

¶821

ARGUMENTS ABOUT THE IMPUGNED RULES BEING ULTRA VIRES THE CGST ACT OR OTHERWISE UNCONSTITUTIONAL, NULL AND VOID (FIRST ISSUE)

¶822

Though, based upon the pleadings and the arguments advanced, the first issue regarding the impugned Rules being ultra vires the CGST Act or otherwise unconstitutional, null and void is raised in this batch of Petitions, for the reasons discussed hereafter, we do not propose to determine this issue.

¶823

In matters of examining the constitutional validity of the provisions of any legislative act or even the Rules made thereunder, one of the salutary principles is that a Constitutional Court must not embark upon such an examination only because it can or it is empowered to do so. Such vital questions must be examined only if it is necessary to do so, and a Petitioner’s grievance cannot be suitably

¶824

Page 68 of 109

¶825

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¶826

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶827

redressed without addressing such an issue of constitutional validity of a statute or the Rules framed under the statute. 37. Ordinarily, a Court should not decide issues of constitutional validity of statutes or rules unless they are absolutely necessary and the case at hand cannot be disposed of without dealing with and resolving such issues. The Hon’ble Supreme Court has held in several cases that academic exercise in constitutional law is not for Courts but for jurists, and the Court should not enter into such issues and interpret them unless it is really necessary. Therefore, if a Petition can be disposed of on any other issue by granting at least substantially the relief which the Petitioner seeks without examining the constitutional validity of a statutory provision or even the rules made thereunder, then the Constitutional Court should not rush to examine and decide on the issue of constitutional validity, merely because it may be empowered to do so.

¶828

The above principles have been settled and explained inter alia in Bhut Nath Mete V. State of W.B.²⁴ ; Sumedico Corpn V. R.P.F. Commr.²⁵ , K. I. Shepherd V. Union of India²⁶ and Central Organisation of T.N. Electricity Employees V. T.N. Electricity Board (2005) 8 SCC 729, 745²⁷ .

¶829

24(1974) 1 SCC 645

¶830

25(1998) 8 SCC 381

¶831

26(1987) 4 SCC 431

¶832

27(2005) 8 SCC 729, 745

¶833

Page 69 of 109

¶834

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶835

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶836

In this batch of Petitions, for reasons that we will discuss elaborately hereafter, we are satisfied that the Petitioners are entitled to succeed on the ground that this is a case of omission or repeal of the impugned Rules without any savings clause to protect the pending proceedings. Besides, we are also satisfied that the provisions of Section 6 of the General Clauses Act are not attracted and therefore, relying upon these provisions, the pending proceedings can claim no immunity or protection. Therefore, it is quite unnecessary to determine the issue of the constitutionality of the impugned rules.

¶837

However, we wish to briefly record one of the controversies regarding the constitutionality of Rule 96(10) of the CGST Rules, which is not significantly different from Rule 89(4B) of the CGST Rules. The first Rule applies to exports and the second to imports. Both the Rules provide for certain safeguards to ensure that there is no overlap between taxes and refunds regarding specific exports and imports.

¶838

One of the contentions raised on behalf of some of the Petitioners was that Rule 96(10) of the CGST Rules was already struck down as unconstitutional, null and void by the learned Single Judge of the Kerala High Court in the case of M/s. Sance Laboratories Pvt. Ltd. (supra). Based upon this, they contended that such a striking down will have an effect throughout the territory of India. They further contended that such striking down goes to the nativity, and therefore, any notices or orders alleging or recording the breach of any of the requirements of Rule 96(10), being based upon an ultra

¶839

Page 70 of 109

¶840

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶841

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶842

vires and unconstitutional Rule, would have to be quashed and set aside.

¶843

In Kusum Ingots & Alloys Ltd (supra), the Hon’ble Supreme Court has held that where a competent Court having territorial jurisdiction passes an order on a Writ Petition questioning the constitutionality of a parliamentary Act, then, keeping in view the provisions in Article 226(2) of the Constitution of India, such order, will have effect throughout the territory of India, subject of-course to the applicability of the Act.

¶844

Following Kusum Ingots & Alloys Ltd. (supra) the Coordinate Bench of this Court comprising Abhay S Oka, J (as His Lordship then was) and C V Bhadang, J held that the striking down of Section 10-A(1) of the Divorce Act, 1869 by the Division Bench of the Kerala High Court in the case of Saumya and Thomas (supra), would have effect throughout the territory of India. Therefore, the Family Court at Bandra, Maharashtra, could not have ignored the striking down of Section 10-A (1) of the Divorce Act by the Kerala High Court, on the ground that such a decision was not binding upon the Courts and Authorities in the State of Maharashtra.

¶845

In Commissioner of Income-Tax, Vidarbha (supra), another Coordinate Bench of this Court, comprising Kantawala, CJ and Chandurkar, J (as His Lordship then was), rejected the contention that the striking down of Section 140A(3) of the Income Tax Act by the Madras High Court in the case of A.M. Sali Maricar And Anr. Vs Income-Tax Officer And Anr²⁸ was not binding upon the Income Tax Authorities or the

¶846

28 (1973) 90 ITR 116

¶847

Page 71 of 109

¶848

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¶849

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶850

Income Tax Tribunals in the State of Maharashtra. The Coordinate Bench held that the Income Tax Act was an allIndia statute. If an Income Tax Tribunal in Madras was bound by the decision in A.M. Sali Maricar (supra), then, in the absence of any contrary decision given by any other competent High Court, binding on the authorities and tribunals in the State of Maharashtra, such authorities and tribunals in the State of Maharashtra must proceed based on the law declared by the High Court, even of another State and quash the assessment and penalties under the provision already struck down.

¶851

In these matters, none of the learned Counsel appearing on behalf of the Respondents was able to make any statement regarding the challenge to the Kerala High Court’s decision declaring Rule 96(10) of the CGST Rules as ultra vires and unconstitutional. The Uttarakhand High Court, in the case of M/s Shree Sai Vishwas Polymers (supra), has already taken cognisance of the Kerala High Court’s decision and proceeded based on its unconstitutionality. The learned Counsel for the Respondents were also unable to make any statement about the challenge to the Uttarakhand High Court’s decision.

¶852

In the case of Commissioner of Income-Tax Vs Thana Electricity Supply Ltd²⁹ , another Coordinate Bench of this Court of this Court comprising Dr B P Saraf, J (as His Lordship then was) & U T Shah, J, however, after noticing the earlier decision in Godavari Devi Saraf (supra) had suggested that the observations in Godavari Devi Saraf (supra) cannot be taken as the ratio decidendi and would, at best, constitute

¶853

29 1993 SCC OnLine BOM 591

¶854

Page 72 of 109

¶855

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶856

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶857

obiter dictum. The Coordinate Bench held that such observations might have persuasive efficacy but not a binding character as in the case of a precedent.

¶858

Though, for reasons discussed above, we do not propose to examine the issue of constitutional validity of Rules 89(4B) and 96(10) of the CGST Rules, we have noted the contention raised on behalf of some of the Petitioners that since Rule 96(10) is already struck down by the Kerala High Court, the effect of such striking down must enure even in the State of Maharashtra and the authorities in the State of Maharashtra cannot ignore the declaration made by the Kerala High Court in the case of M/s Sance Laboratories Pvt Ltd (supra) regarding unconstitutionality of Rule 96(10) of the CGST Rules, until the said Rule was omitted vide Notification dated 08 October 2024.

¶859

We have also noted how, at least two Coordinate Benches of this Court in the case of Godavari Devi Saraf (supra) and Lancy Leo Mendonca & Ors Vs Union of India & Ors³⁰ have taken a view that supports the contention of the Petitioners, though another Coordinate Bench in the case of Thana Electricity Supply Ltd (supra) may have taken a slightly different view in the matter.

¶860

Accordingly, we once again clarify that in this batch of Petitions we are not addressing the issue of Rules 89(4B) and 96(10) of the CGST Rules being ultra vires the parent act or otherwise unconstitutional, null and void because, for reasons discussed hereafter, we are satisfied that these Petitions should succeed on the ground of the effect of omission of the

¶861

30 2015 SCC OnLine BOM 5743

¶862

Page 73 of 109 This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶863

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¶864

said two Rules, without any effective savings clause to protect the pending proceedings.

¶865

LEGAL EFFECT OF THE OMISSION OR REPEAL OF THE IMPUGNED RULES WITHOUT PROTECTION OF ANY SAVINGS CLAUSES OR SECTION 6 OF THE GENERAL CLAUSES ACT (SECOND ISSUE)

¶866

The Central Government, in the exercise of powers conferred upon it by Section 164 of the CGST Act, issued a Notification dated 08 October 2024 containing the 2024 Amendment Rules by which the impugned Rules came to be omitted. The relevant extract of 2024 Amendment Rules as contained in the Notification dated 08 October 2024 is transcribed below for the convenience of reference: -

¶867

Notification-GST-Central GST (CGST)

¶868

MINISTRY OF FINANCE

¶869

(Department Of Revenue)

¶870

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 20/2024-Central Tax

¶871

New Delhi, the 8th October, 2024.

¶872

G.S.R. 626(E). In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act. 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following rules further to amend the Central Goods and Services Tax Rules 2017, namely:−

¶873

(1) These rules may be called the Central Goods and Services Tax (Second Amendment) Rules, 2024,

¶874

(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.

¶875

¶876

Page 74 of 109

¶877

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¶878

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……………………………..

¶885

In the said rules, in rule 89.-

¶886

(a) in sub-rules (4),-

¶887

(i) in clause (B), the words, brackets, figures and letters "other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both” shall be omitted;

¶888

(ii) in clause (C), the words, brackets, figures and letters, “other than the turnover of supplies in respect of which refund is claimed under sub rules (4A) or (4B) or both” shall be omitted;

¶889

(iii) in clause (E), for the long line beginning with the word "excluding" and ending with the words "during the relevant period", the words "excluding the value of exempt supplies other than zerorated supplies during the relevant period” shall be substituted;

¶890

(b) sub-rules (4A) and (4B) shall be omitted;

¶891

(c) in such-rule (5), in the Explanation, in clause (a), the words, brackets, figures and letters “other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both” shall be omitted.

¶892

In the said rules, in rule 96, sub-rule (10) shall be omitted.

¶893

……………………………….

¶894

……………………………….

¶895

……………………………….

¶896

……………………………….

¶897

……………………………….

¶898

……………………………….

¶899

……………………………….

¶900

……………………………….

¶901

……………………………….

¶902

Page 75 of 109

¶903

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¶904

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¶905

……………………………….

¶906

……………………………….

¶907

……………………………….

¶908

Form GST SPL-01, 01 to 08

¶909

Note: The principal rules were published in the Gazette of India. Extraordinary, Part II. Section 3, Sub-section (i) vide number G.S.R. 610(E), dated the 19th June. 2017 No. 3/2017-Central Tax. dated the 19th June, 2017 and were last amended vide notification number G.S.R. 376 (E). dated the 10th July 2024 No. 12/2024-Central Tax. dated the 10th July 2024.

¶910

From the above, it is indisputable that the impugned rules stand deleted. The only dispute revolves around the scope of such omission or repeal. The Petitioners contend that any savings clause did not back such omission or repeal, and therefore, the common law principle regarding repeals obliterating the repealed provision from the statute book or rule book would apply. The Respondents admit the omission or repeal but contend that the common law rule would not apply because pending proceedings have been expressly saved.

¶911

Justice G P Singh, in his “Principles of Statutory Interpretation”, 15^th edition , has explained that under the common law, the consequences of the repeal of a statute are very drastic. Except as to transactions past and closed, a statute after its repeal is treated as completely obliterated as if it had never been enacted. The effect is to destroy all inchoate rights and all causes of action that may have arisen under the repealed statute. Therefore, leaving aside the cases where proceedings were commenced, prosecuted and brought to a

¶912

Page 76 of 109

¶913

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¶914

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¶915

finality before the repeal, no proceeding under the repealed statute can be commenced or continued after the repeal (See Keshvan Vs State of Bombay³¹ , State of Punjab Vs Mohar Singh³² , Qudrat Ullah Vs Municipal Board, Bareilly³³ , State of Rajasthan Vs Mangilal Pindwal³⁴ and Mohan Raj Vs Dimbeswari Saikia & Anr³⁵ ).

¶916

In Halsbury’s Laws of England, 4th Edn., the word “repeal’ has been defined as to repeal an Act is to cause it to cease to be a part of the corpus juris or body of law. To repeal an enactment contained in an Act is to cause it to cease to be in law a part of the Act containing it. The general principle is that, except as to transactions past and closed, an Act or enactment which is repealed is to be treated thereafter as if it had never existed. When an Act is repealed, then it is treated as revoked or abrogated, and removed from what is popularly known as the statute-book.

¶917

Crawford, in his book on the Interpretation of Laws, stated that an express repeal will operate to abrogate an existing law, unless there is some indication to the contrary, such as a saving clause. Even existing rights and pending litigations, both civil and criminal, may be affected, although it is not an uncommon practice to use the saving clause in

¶918

31 AIR 1951 SC 128

¶919

32 AIR 1955 SC 84

¶920

33 AIR 1974 SC 396

¶921

34 AIR 1996 SC 2181

¶922

35 AIR 2007 SC 232

¶923

Page 77 of 109

¶924

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¶925

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¶926

order to preserve existing rights and to exempt pending litigation.

¶927

In Gammon India Ltd (supra), the Hon’ble Supreme Court, after referring to the various commentaries, accepted the common law principle that a repeal or an omission (without any savings clause) is to obliterate the statute from the statute book and any proceedings which have not culminated in a final judgment prior to the repeal are abated at the consummation of the repeal. However, it was also observed that where the repeal does not contemplate either a substantial common law or a statutory right, but merely the procedure prescribed to secure the enforcement of the right, then the right itself is not annulled but remains in existence, enforced by applying the new procedure.

¶928

In the present batch of Petitions, it was not even argued that the provisions in Rule 89(4B) and 96(10) of the CGST Rules were not substantive provisions affecting the rights of importers and exporters. In any case, a review of these Rules makes it clear that they are not purely procedural but impact substantive rights of the parties. Therefore, the removal or repeal of Rules 89(4B) and 96(10) would essentially erase these Rules from existence as if they had never been enacted or passed, and they should be regarded as provisions that never existed, except in relation to “transactions past and closed”.

¶929

Page 78 of 109

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¶931

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¶932

Thus, subject to further discussion on whether this is a case of omission or repeal backed by any savings clauses, it is evident that an omission or a repeal without any savings clauses would lapse the impugned proceedings or orders unless they qualify as “transactions past and closed”.

¶933

TRANSACTIONS PAST AND CLOSED [ THIRD ISSUE]

¶934

In these matters, not even an attempt was made by the learned Counsel for the Respondents to contend that the impugned show cause notices or for that matter, the orders challenged in these Petitions, were covered by the expression “transactions past and closed”. In cases where the show cause notices did not culminate in any orders, obviously, the transaction is not covered by the expression. Not only do such show cause notices become vulnerable, but even the orders made after the date of omission or repeal, i.e. after 08 October 2024, become vulnerable. The show cause notices could not have proceeded any further post the repeal or omission of the impugned Rules i.e. beyond 08 October 2024. In some petitions, the challenge is to orders made by adjudicating authorities before October 08, 2024. However, a challenge to such orders was raised and was pending either before the Appellate Authorities or this Court. In such circumstances, even such orders could not be regarded as final for them to be included in the expression “transactions past and closed”

¶935

Page 79 of 109

¶936

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶937

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¶938

In M/s Add Wrap Packaging Pvt Ltd (supra) the Division Bench of the Gujarat High Court has considered this aspect of the omission or repeal of these very impugned Rules on pending proceedings in some detail. The Division Bench held that the omission or repeal of the impugned Rules would affect pending proceedings/cases where final adjudication has not taken place. The Division Bench held that the omission of Rule 96-10 would apply to all the proceedings/cases/Petitions which are pending adjudication either before the High Court or before the adjudicating authorities and no further proceedings are required to be carried forward and the Petitioners would be entitled to maintain refund claims of IGST paid on export of goods. The impugned show cause notices and the orders were therefore quashed and set aside, and it was declared that the Petitioners were entitled to maintain refund claims for IGST paid for the export of goods.

¶939

In Keshavan Menon Vs State of Bombay (supra), the expression and concept of “transactions past and closed” was explained in the context of repeal of an Act in paragraph Nos. 11, 12 and 14, which are transcribed below for the convenience of reference: -

¶940

“11. This statement of law by Craies was referred to with Approval and adopted by the F. C. in J. K. Gas, Plant Manufacturing Co., (Rampur), Ltd. v. Emperor, (1947) F.C.R. 141 at p. 166: (A. I. R. (34) 1947 F.C. 38:48 Cr. L. J. 886). As to the effect of the repeal of an Act, the following passage from Craies' book seems to sum up the legal position as it obtained in

¶941

Page 80 of 109

¶942

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶943

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¶944

England before the enactment of the Interpretation Act of 1889 :

¶945

‘When an Act of Parliament is repealed," said Lord Tenterden in Surtees v. Ellison, (1829) 9 B. and C. 750 at p. 752: (7 L. J. K. B. 335), "it must be considered (except as to transactions past and closed) as if it had never existed. That is the general rule." Tindal C. J. states the exception more widely. He says (in Kay v. Goodwin, (1830) 6 Bing. 576: (8 L.J.C.P. 212): "The effect of repealing a statute is to obliterate it as completely from the records of the Parliament as if it had never been passed; and it must be considered as a law that never existed except for the purpose of those actions which were commenced, prosecuted and concluded whilst it was an existing law." (p. 350)

¶946

Again, Crawford in his book on "Statutory Construction" dealing with the general effect of the repeal of an Act states the law in America to be as follows: "A repeal will generally, therefore, divest all inchoate rights which have arisen under the repealed statute, and destroy all accrued causes of action based thereon. As a result, such a repeal, without a saving clause, will destroy any proceeding, whether not yet begun, or whether pending at the time of the enactment of the repealing Act, and not already prosecuted to a final judgment so as to create a vested right " (pp. 599-600).

¶947

The author then proceeds to quote the following passage from Wall v. Chesapeake and Ohio Ry. Co., (125 . . 20) : Ν Ε

¶948

"It is well settled that if a Statute giving a special remedy

¶949

is repealed without a saving clause in favour of pending suits all suits must stop where the repeal finds them. If

¶950

Page 81 of 109

¶951

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¶952

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¶953

final relief has not been granted before the repeal went into effect, it cannot be after. If a case is appealed, and pending the appeal the law is changed, the appellate Ct. must dispose of the case under the law in force when its decision was rendered. The effect of the repeal is to obliterate the Statute repealed as completely as if it had never been passed, and it must be considered as a law which never existed, except for the purposes of those actions or suits which were commenced, prosecuted and concluded while it was an existing law. Pending judicial proceedings based upon a Statute cannot proceed after its repeal. This rule holds true until the proceedings have reached a final judgment in the Ct. of last resort, for that Ct., when it comes to announce its decision, conforms it to the law then existing, and may, therefore, reverse a judgment which was correct when pronounced in the subordinate tribunal from whence the appeal was taken, if it appears that pending the appeal a Statute which was necessary to support the judgment of the lower Ct. has been withdrawn by an absolute repeal." (p. 601).

¶954

WHETHER SECTION 6 OF THE GENERAL CLAUSES ACT IS APPLICABLE AND SAVES THE PENDING PROCEEDINGS (FOURTH ISSUE)

¶955

Section 6 of the General Clauses Act reads as follows: -

¶956

“ 6. Effect of repeal .—Where this Act, or any [Central Act] or Regulation made after the commencement of this Act, repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not—

¶957

(a) revive anything not in force or existing at the

¶958

time at which the repeal takes effect; or

¶959

Page 82 of 109

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¶961

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¶962

(b) affect the previous operation of any enactment so repealed or anything duly done or suffered thereunder; or

¶963

(c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or

¶964

(d) affect any penalty, forfeiture or punishment incurred in respect of any offence committed against any enactment so repealed; or

¶965

(e) affect any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,

¶966

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the repealing Act or Regulation had not been passed.”

¶967

From the analysis of Section 6 of the General Clauses Act, 1897, it is evident that for the savings clause to apply, the repeal of any enactment must be brought about by the following:

¶968

(a) by “this Act”, i.e., the General Clauses Act; or

¶969

(b) any Central Act; or

¶970

(c) Regulation.

¶971

The expression “this Act” offers no difficulty because it means the General Clauses Act, 1897. Similarly, the expression “Central Act” is defined under Section 3(7) of the General Clauses Act to mean an Act of Parliament and shall include an Act of the Dominion legislature or Indian legislature before the commencement of the Constitution, and an Act made before such commencement by the Governor General in Council or the Governor General acting in

¶972

Page 83 of 109

¶973

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¶974

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¶975

legislative capacity. The expression “regulation” has been defined under Section 3(50) of the General Clauses Act, 1897.

¶976

In the present matter, the notification dated 8 October 2024 by which Rules 89(4B) and 96(10) of the CGST Rules stand omitted or repealed is neither the General Clauses Act nor any Central Act as defined under Section 3(7). So also, the said notification is not some “regulation” as defined under Section 3(50) of the General Clauses Act, 1897. The notification only contains the Central Goods and Services Tax (Second Amendment) Rules, 2024. Therefore, on a plain reading of Section 6 of the General Clauses Act, 1897, to an omission or repeal brought about by the notification dated 08 October 2024, which is nothing but a “Rule”, the provisions of Section 6 of the General Clauses Act, 1897 would not apply.

¶977

In Rayala Corporation Pvt Ltd (supra) and in Kolhapur Cane Sugar Works Ltd (supra), the Constitution Benches of the Hon’ble Supreme Court have held that Section 6 of the General Clauses Act, 1897, applies to repeals of a Central Act or a Regulation [as defined under section 3(7) and 3(50)], but not to the repeal of any “Rule”. Thus, on a plain reading of Section 6 of the General Clauses Act and on the authority of the two Constitution Bench decisions, there is no scope to hold that Section 6 applies to the repeal or omission of the two rules brought about by the Notification dated 08 October 2024.

¶978

Page 84 of 109

¶979

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¶981

Mr Mishra’s contention that the entire decision in Rayala Corporation Pvt Ltd (supra) or all the observations therein constitute obiter dictum, given the decisions in Fibre Boards Pvt Ltd (supra) and Shree Bhagwati Steel Rolling Mills (supra), is, with respect, misconceived. The latter two decisions of the Hon’ble Supreme Court only hold that the observations in Rayala Corporation Pvt Ltd (supra) to the effect that there is a difference between an “omission” and “repeal” and that the provisions of Section 6 apply only to a “repeal” and not to an “omission” constitute an obiter dictum.

¶982

However, the ratio decidendi of Rayala Corporation Pvt Ltd (supra) continues to be that a repeal of any enactment otherwise than by the General Clauses Act, a Central Act or a regulation as defined under Section 3(50) of the General Clauses Act, 1897 would not attract the provisions of Section 6 of the General Clauses Act, 1897. The latter two decisions, in fact, held that the Constitution Bench, having concluded that Section 6 of the General Clauses Act was not applicable to a “repeal” by a Rule, should not have gone further and commented on the distinction between an omission and the repeal. The observations regarding the distinction only were therefore held to be obiter dictum and departed from.

¶983

In any event, Kolhapur Cane Sugar Works Ltd (supra) clinches the issue. This decision of the Constitution Bench of the Hon’ble Supreme Court related to the applicability of Rules 10 and 10-A of the Central Excise Rules. Before the High

¶984

Page 85 of 109

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¶987

Court, one of the contentions raised by the Appellants was that Rules 10 and 10-A had been deleted and a new Rule 10 had been introduced by a notification dated 6 August 1977. The effect of such deletion and introduction of a new provision was that the old Rules under which the show cause notice was issued ceased to exist; thereafter, further proceedings were without jurisdiction since the notification of 6 August 1977 did not contain any saving clause. It was also contended by the Appellant that Section 6 of the General Clauses Act did not apply because it does not apply to the repeal of statutory Rules and because it applies only where there is a repeal by a central Act, whereas in the case at hand, the repeal was only by a notification. The High Court repealed these contentions and dismissed the Writ Petition.

¶988

The appeal against the High Court’s decision initially came up before a Bench of two Judges who felt that, having regard to the importance of the questions involved and the possible necessity of revisiting the Constitution Bench decision in Rayala Corporation Pvt Ltd (supra), the matter should be considered by a Constitution Bench. The Constitution Bench noted that Rules 10 and 10-A were omitted, and a new provision was introduced by Rule 10 with effect from 6 August 1977. The show cause notice issued under the omitted Rule 10 and 10-A was sought to be saved by resort to Section 6 of the General Clauses Act, 1987.

¶989

Page 86 of 109

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¶991

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¶992

The Constitution Bench, upon an in-depth analysis of the provisions of Section 6 of the General Clauses Act and the previous precedents on the subject, held the following at paragraphs 36 to 40: -

¶993

“36. In the case in hand Rule 10 or Rule 10-A is neither a "Central Act" nor a "regulation" as defined in the Act. It may be a Rule under Section 3(51) of the Act. Section 6 is applicable where any Central Act or regulation made after commencement of the General Clauses Act repeals any enactment. It is not applicable in the case of omission of a "rule".

¶994

The position is well known that at common law, the normal effect of repealing a statute or deleting a provision is to obliterate it from the statute-book as completely as if it had never been passed, and the statute must be considered as a law that never existed. To this rule, an exception is engrafted by the provisions of Section 6(1). If a provision of a statute is unconditionally omitted without a saving clause in favour of pending proceedings, all actions must stop where the omission finds them, and if final relief has not been granted before the omission goes into effect, it cannot be, granted afterwards. Savings of the nature contained in Section 6 or in special Acts may modify the position. Thus the operation of repeal or deletion as to the future and the past largely depends on the savings applicable. In a case where a particular provision in a statute is omitted and in its place another provision dealing with the same contingency is introduced without a saving clause in favour of pending proceedings then it can be reasonably inferred that the intention of the legislature is that the pending proceedings shall not continue but fresh proceedings for the same purpose may be initiated under the new provision.

¶995

In the present case, as noted earlier, Section 6 of the General Clauses Act has no application. There is no saving provision in favour of pending proceedings. Therefore action for realisation of the amount refunded can only be taken under the new provision in accordance with the terms thereof.

¶996

The further question that arises for consideration in this connection is whether Notification No. 267/77

¶997

Page 87 of 109

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¶999

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¶1000

dated 6-8-1977 by which Rule 10 was deleted contained any provision for continuance of the proceedings already initiated and whether Act 25 of 1978 which introduced Section 11-A of the Central Excise Act, adopted the legal device of creating a fiction by virtue of which proceedings under Rule 10 could be deemed to be proceedings under Section 11-A of the Act. If such was the position then it could be argued that the proceedings initiated when the old Rule 10 was in force could be continued on the strength of the clause of the notification by which the said Rule was omitted and substituted by a new Rule which in turn was substituted by Section 11-A of the Act.

¶1001

From the contents of the provisions in the Rules it is clear that it did not contain any saving clause for continuance of the proceedings initiated under the Rule which was deleted/omitted. There is also no provision in Section 11-A or in any other section of the Act saving the proceedings initiated under the deleted/omitted provision. The consequential position that follows is that the proceedings lapsed after 6-8-1977 and any order passed in the proceedings thereafter is to be treated as non est. In case the notice was issued after Section 11-A was introduced in the Act, the proceedings will continue and will not be affected by this decision. All the cases are disposed of on the terms aforesaid. No costs.”

¶1002

In the present batch of Petitions, what are repealed are “Rules”. More importantly, the Rules are repealed by notification dated 08 October 2024, which is also nothing but the Central Goods and Services Tax (Second Amendment) Rules, 2024. Therefore, upon a plain reading of Section 6 of the General Clauses Act, 1897, or in any event, given the decisions in Rayala Corporation Pvt Ltd (supra) and Kolhapur Cane Sugar Works (supra), the provisions of Section 6 of the General Clauses Act, 1897, would not apply to such a repeal or omission.

¶1003

The Sixtieth Report of the Law Commission of India on The General Clauses Act, 1897, made in May 1974 and cited by Mr Karan Adik, notes that the main purpose of Section 6 of

¶1004

Page 88 of 109

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¶1006

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¶1007

the General Clauses Act was to overturn the common law rule that a repeal nullifies the statute for all future purposes. Ultimately, the Law Commission itself concluded that the section was quite comprehensive in its scope and content, and it did not see a need for any changes (see paras 6.2 and 6.8).

¶1008

Therefore, by focusing on a single line in paragraph 1.18 of the Law Commission Report, which states that there can be no better testimony to the utility of the General Clauses Act than the fact that the Courts have, on considerations of equity, justice, and good conscience, extended its principles not only to subordinate legislation but also to private documents, we are not prepared to hold that the provisions of Section 6 of the General Clauses Act, as they currently stand, would cover the case of an omission or a repeal of subordinate legislation caused by another subordinate legislation. Such an interpretation would run counter to the two Constitution Bench decisions of the Hon’ble Supreme Court.

¶1009

Consequently, based upon the provisions of Section 6 of the General Clauses Act, 1897, the Respondents cannot assert that the show cause notices issued under the omitted or repealed Rules or the orders made in disposing of show cause notices after the Rules or the orders that had not attained finality are saved by virtue of the provisions of Section 6 of the General Clauses Act, 1897.

¶1010

SINCE THE 2024 RULES BY WHICH THE IMPUGNED RULES WERE OMITTED/REPEALED WERE MADE UNDER SECTION 164 OF THE CGST ACT, CAN THEY BE REGARDED AS

¶1011

Page 89 of 109

¶1012

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¶1013

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¶1014

‘CENTRAL ACT’ FOR THE PURPOSES OF SECTION 6 OF THE GENERAL CLAUSES ACT? (FIFTH ISSUE)

¶1015

As noted earlier, the expression ‘Central Act’ appearing in Section 6 of the General Clauses Act is defined under Section 3(7) of the General Clauses Act. There is no case made out to ignore this statutory definition or to elevate Rules framed under the Central Act to the status of a Central Act. There is a clear distinction between a Central Act and the Rules, which are subordinate legislation, that may be framed by exercising the powers conferred by such Central Act. The Central Act is a primary legislation enacted by the Parliament. The Rules are a subordinate legislation enacted by the Central Government in the present case. The Rules cannot be elevated to the status of a Central Act merely because they may have been enacted by exercising the powers under the Central Act. Therefore, in principle, the contention based upon Section 164 of the CGST Act cannot be accepted.

¶1016

Contentions, very similar to the one raised above, were accepted by the Full Bench of the Gujarat High Court in the case of Saurashtra Cement and Chemical Industries (supra) and by the Division Bench of the Karnataka High Court in the case of Falcon Tyres Ltd (supra). Incidentally, an almost identical contention was also accepted in M/s Highpoint Hotels Pvt Ltd (supra) and Laxmi Board and Papers Mills Pvt Ltd (supra).

¶1017

Page 90 of 109

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¶1019

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¶1020

However, the Constitution Bench in the case of Kolhapur Cane Sugar Works Ltd (supra) expressly overruled the Gujarat and Karnataka decisions and “other decisions taking a similar view”. The Constitution Bench held that in case of repeal or omission of any Rule, the Court must look to the provision in the Rule which has been introduced after the omission of the previous Rule to determine whether pending proceedings will continue or lapse. If there is a provision therein that the pending proceedings shall continue and be disposed of under the old Rule as if the Rule had not been deleted or omitted, then such proceedings will continue. If the case is covered by Section 6 of the General Clauses Act, 1897, or there is a pari materia provision in the statute under which the Rule has been framed, in that case also, the pending proceeding will not be affected by the omission of the Rule. In the absence of any such provision in the statute or in the Rule, the pending proceedings would lapse on the Rule under which the notice was issued or proceedings were initiated being deleted/omitted.

¶1021

We have considered the decisions in Highpoint Hotels Pvt Ltd (supra) and Laxmi Board and Paper Mills Pvt Ltd (supra). At the time when Laxmi Board and Paper Mills Pvt Ltd (supra) was decided, the Coordinate Bench did not have the benefit of the decision of the Constitution Bench in Kolhapur Cane Sugar Works Ltd (supra). The decision in Laxmi Board and Paper Mills Pvt Ltd (supra) takes a view which does not align with the view taken by the Constitution

¶1022

Page 91 of 109

¶1023

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¶1024

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¶1025

Bench in Kolhapur Cane Sugar Works Pvt Ltd (supra). Similarly, with respect, we believe that even the decision of the learned Single Judge of the Karnataka High Court in the case of Highpoint Hotels Pvt Ltd (supra) may not be consistent with the law laid down by the Constitution Bench in Kolhapur Cane Sugar Works Ltd (supra).

¶1026

Besides, the main ground given by the learned Single Judge of Karnataka High Court for distinguishing the Constitution Bench’s decision in the case of Rayala Corporation Pvt Ltd (supra) is that the said judgment related to offence and prosecution for alleged breach of Rule 132-A of the Defence of India Rules and the case before the learned Single Judge concerned compensation to the State for loss of revenue caused by short lifting of liquor quantity under Rule 14(2) of the Excise Rule, 1968. With respect, we do not agree that the ratio decidendi of the Constitution Bench decision in Rayala Corporation Pvt Ltd (supra) could have been brushed aside, based upon such a distinction. In our view, such a distinction was not quite relevant for brushing aside the ratio decidendi in the Constitution Bench’s decision.

¶1027

Similarly, the decision of the Constitution Bench in the case of Kolhapur Case Sugar Works Ltd (supra) was sought to be distinguished by the learned Single Judge of the Karnataka High Court by holding that there was no re-enactment of Rule 14(2) of the Excise Rules of 1968 after the omission of this Rule on 1 August 2014. Further, the learned Single Judge of

¶1028

Page 92 of 109

¶1029

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¶1030

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¶1031

the Karnataka High Court applied Section 6 of the General Clauses Act by observing that the Constitution Bench’s decisions in Rayala Corporation Pvt Ltd (supra) and Kolhapur Cane Sugar Works Ltd (supra) concerned the treatment of the omission of a Rule as not constituting a repeal for the purposes of Section 6 of the General Clauses Act, 1897.

¶1032

With respect, though, in Rayala Corporation Pvt Ltd (supra), a distinction was made between “omission” and the “repeal”, there was no occasion for making any such distinction in Kolhapur Cane Sugar Works Ltd (supra). Secondly, in Fibre Boards Pvt Ltd (supra) and Shree Bhagwati Steel Rolling Mills (supra), the Hon’ble Supreme Court held that the observations regarding the distinction between omission and repeal were not the ratio decidendi of M/s Rayala Corporation Pvt Ltd (supra) but, at best, were obiter dictum. Therefore, with respect, we are hesitant to agree with the reasoning of the learned Single Judge of the Karnataka High Court when it comes to distinguishing the Constitution Bench decisions in Rayala Corporation Pvt Ltd (supra) and Kolhapur Cane Sugar Works Ltd (supra).

¶1033

Therefore, the argument that the Notification dated 08 October 2024 or the Central Goods and Service Tax (Second Amendment) Rules, 2024 must be regarded as “Central Act” for the purposes of Section 6 of the General Clauses Act only because such rules were enacted in the exercise of powers conferred upon the Central Government by Section 164 of the

¶1034

Page 93 of 109

¶1035

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¶1036

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¶1037

CGST Act cannot be accepted. Similar contentions seeking to elevate rules framed under a Central Act to the status of a Central Act have been expressly rejected by the Constitution Bench.

¶1038

THE ARGUMENT BASED ON SECTION 174(3) OF THE CGST ACT (SIXTH ISSUE)

¶1039

Section 174 of the CGST Act is concerned with ‘ Repeal and Saving’ . Section 174(1) repeals the Acts specifically referred to therein. Section 174(2) provides that the repeal of the specified Acts and the amendment of the Finance Act, 1994, to the extent mentioned in sub-Section (1) or Section 173 shall not, inter alia, affect pending proceedings. Thus, while Section 174(1) repeals the specified enactments, Section 174(2) saves the pending proceedings or any actions that might have been taken under the repealed enactments. This provision was necessary and enacted to ensure a smooth transition from the erstwhile regime to the GST regime.

¶1040

Since particular emphasis was laid by the learned counsel for the Respondents on Section 174(3) of the CGST Act, we transcribe the same herein below for the convenience of reference.

¶1041

“The mention of the particular matters referred to in sub-sections (1) and (2) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897 with regard to the effect of repeal.”

¶1042

Page 94 of 109

¶1043

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¶1044

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¶1045

Section 174(3) of the CGST Act appears to have been enacted as a matter of abundant caution. The provisions of Section 174 must be read and construed in their entirety. Section 174(1) repeals the Acts specified therein. Section 174(2) is a savings clause qua anything done under the Acts repealed by Section 174(1). Section 174(3), by making applicable the provisions of the General Clauses Act, which would include the provisions of Section 6 of the General Clauses Act, imparts some additional protection that might have been missed by the provisions of Section 174(2) on account of the repeal of the Acts specified in Section 174(1). At least prima facie, Section 174(3) would have no application qua the repeal of any Acts not specified in Section 174(1). Therefore, Section 174(3) cannot be regarded as a savings clause to protect the pending proceedings under the impugned Rules omitted vide Notification dated 08 October 2024.

¶1046

In any event, even if we accept Mr Adik’s liberal construction of Section 174(3), still, at best, this Section will oblige the Courts to refer to Section 6 of the General Clauses Act. However, if the requirements of Section 6 of the General Clauses Act are not fulfilled, because the repeal is not by any Central Act, etc., then there is no question of applying Section 6 of the General Clauses Act by referring to Section 174(3) of the CGST Act. Section 174(3), at best, makes applicable the provisions of the General Clauses Act, which would include Section 6, but surely, Section 174(3) does not operate to

¶1047

Page 95 of 109

¶1048

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¶1049

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¶1050

amend the provisions of Section 6 of the General Clauses Act. That would be an extremely tenuous or strained construction of Section 174(3) of the said Act.

¶1051

Therefore, even the argument based on Section 174(3) of the CGST Act made on behalf of the Respondents cannot be accepted.

¶1052

THE ARGUMENT BASED ON CLAUSE 1(2) OF THE NOTIFICATION DATED 08 OCTOBER 2024 (SEVENTH ISSUE)

¶1053

The learned Counsel for the Respondents then argued that Clause 1(2) of the notification dated 08 October 2024 should be interpreted as a savings clause. They argued that this clause grants prospective effect to the omission of Rules 89(4B) and 96(10). They also relied on the minutes of the GST Council and the observation therein that the omission of these Rules was intended to be prospective and not retrospective.

¶1054

Clause 1(2) only provides that the CGST (Second Amendment) Rules, 2024, would come into effect from the date of their publication in the official gazette, i.e., on 08 October 2024. The issue with which we are concerned is not of prospectivity or retrospectivity. The issue with which we are concerned is the effect of such omission or repeal of Rules 89(4B) and 96(10) without there being any savings clause to protect or save pending proceedings.

¶1055

Page 96 of 109

¶1056

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1057

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶1058

As noted earlier, even if the two Rules are omitted on 08 October 2024, the common law Rule that such Rules are completely obliterated or treated as never having been enacted will apply in the absence of any savings clause. To overcome such a drastic effect, the legislature enacted Section 6 of the General Clauses Act, 1897. Even the Law Commission’s report, relied upon by Mr Adik, specifically states that Section 6 of the General Clauses Act, 1897, was enacted to make a departure from the common law Rule referred to above.

¶1059

Therefore, unless the Respondents can establish that Section 6 of the General Clauses Act, 1897, applies or that there was any savings clause in the CGST Act or in the Notification, based merely on Clause 1(2) or the GST Council minutes, the pending proceedings that had not attained finality cannot be held as saved. The Clause relied upon is not a savings clause. It does not save pending proceedings.

¶1060

Clause 1(2) does not prevent the lapsing of inconclusive proceedings or even orders that have not attained finality. Only transactions “past and closed” are not affected. This protection for “past and closed” transactions is not on account of Clause 1(2) now relied upon, but because of the common law principle that remains intact where the provisions of Section 6 of the General Clauses Act do not apply or where there are no savings clauses in the repealing rules or the

¶1061

Page 97 of 109

¶1062

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1063

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶1064

parent legislation under which such rules may have been enacted.

¶1065

Furthermore, we are inclined to agree with Mr Sridharan’s submission that no general retrospective effect was given to the notification dated 08 October 2024 (unless otherwise indicated) because otherwise an argument that even the transactions past and closed have no immunity might have been possible. Such an argument would have exposed the Revenue to excessive demands for refunds even in respect of past and closed transactions. However, based on Clause 1(2) of the notification dated 08 October 2024, the pending proceedings or the proceedings where the impugned orders had not attained finality cannot be protected or saved.

¶1066

THE ARGUMENT BASED ON SECTION 166 OF THE CGST ACT (EIGHTH ISSUE)

¶1067

Section 166 of the CGST Act reads as follows: -

¶1068

“ 166. Laying of rules, regulations and notifications.— Every rule made by the Government, every regulation made by the Board and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or regulation or in the notification, as the case may be, or both Houses agree that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done

¶1069

Page 98 of 109

¶1070

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1071

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶1072

under that rule or regulation or notification, as the case may be.”

¶1073

M P Jain & S N Jain in “Principles of Administrative Law”, 8^th edition, in Chapter 5, dealing with legislative and other controls over delegated legislation, have referred to the “laying procedure” at paragraph 5.1.2 (pages 160 to 164). At sub-paragraph (iii), the authors have observed as follows: -

¶1074

“(iii) There is a third variety of laying procedure, viz., laying with a negative procedure. This formula envisages that the legislature may annul the draft rules laid before it. Now a days, the laying formula occurs more frequently in the Central statutes and a standard formula has been evolved for this purpose. It runs as follows:

¶1075

Every rule made under this Act shall be laid, as soon as may be, after it is made before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or, annulment shall be without prejudice to the validity of anything previously done under that rule.

¶1076

The highlights of this formula are as follows:

¶1077

(i) This formula requires the rules to be laid before each House of Parliament as soon as possible. There is no time-frame within which the rules are to be laid before the House after their promulgation.

¶1078

(ii) The laying procedure envisaged by the above formula is laying with a negative resolution.

¶1079

(iii) The rules are to be laid for 30 sessions days. This period may be comprised in one session or in two or more successive sessions.

¶1080

Page 99 of 109

¶1081

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1082

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶1083

(iv) Before the expiry of the session immediately following the session or the successive session or in two or more successive sessions.

¶1084

(v) The rules come into force as soon as they are made and the laying procedures effect thereafter.

¶1085

(vi) If any modification is made in the rules, or they are annulled, by the Houses then the rules operate in the modified form or be of no effect, in the future.

¶1086

(vii) If they are annulled then they will cease to exist from the date annulment.

¶1087

(viii) The rules can be annulled or modified only when both Houses agree.

¶1088

(ix) In this formula, the initiative to move a resolution to annul or modify the rules has to be taken by the members of the House. The Government is under no obligation to take any initiative in this regard.

¶1089

(x) In this ‘laying’ formula, there is no time-frame within which the rules have to be laid before the Houses after their promulgation. The phraseology used is “as soon as may be” after the rules are made. In practice, often the rules are laid long after they are made. This reduces the effectiveness of the Parliamentary control over delegated legislation³⁶ .

¶1090

The laying formula as contained, in the above provision is regarded as being of directory nature and not mandatory.”

¶1091

From the above, or even otherwise from the plain reading of Section 166 of the CGST Act, firstly, it is not possible to accept the contention that the notification dated 8 October 2024 was not effective until the Rules were laid

¶1092

36 See, supra, under "Procedural ultra vires. "In Prohibition & Excise Supdt v Toddy Toppers Co-op Society, (2003) 12 SCC 738, para 12, p 747: AIR 2004 SC 658, while dealing with challenge to validity of rule 24 of Andhra Pradesh Excise (Arrack & Toddy Licences, General Conditions) Rules, 1969 which enabled the competent officers to send samples of arrack or toddy to independent laboratories for chemical examination, the Supreme Court interpreted the requirement of laying down of a subordinate legislation as contained in section 72(4) of AP Excise Act, 1968 as directory. See further Bank of India v OP Swarnakar, (2003) 2 SCC 721, para 124, p 767: AIR 2003 SC 858. See also, Veneet Agrawal V UOI, (2007) 13 SCC 721, para 124, p 767 “ AIR 2003 SC 858. See also, Veneet Agrawal v UOI, (2007) 13 SCC 113 paras 16 & 17 : AIR 2008 SC 351.

¶1093

Page 100 of 109

¶1094

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1095

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¶1096

before the Parliament and approved by the Parliament through a resolution. Such a contention is neither borne out by the plain reading of Section 166 of the CGST Act, nor do any precedents support such a construction. Such a construction entirely ignores the expression “thereafter” in Section 166. Such a construction would, in fact, render a savings clause, upon which the Respondents rely, completely otiose or redundant. If the Rules were to come into force only after the Parliament approved them, there was no question of doing or saving anything previously done under such Rules.

¶1097

An Analysis of Section 166 would show that its first leg provides for laying of Rules, Regulations and Notifications before the Parliament for a total period of 30 days. The second leg of Section 166 provides for consequences where both houses agree in making any modification to the Rules, Regulations and Notifications so laid or agree that such Rules, Regulations and Notifications should not have been made. In such an eventuality, the laid Rules, Regulations and Notifications as the case may be, shall “thereafter” have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that Rule or Regulation or Notification, as the case may be.

¶1098

Page 101 of 109

¶1099

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1100

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¶1101

Therefore, for the second leg of Section 166 to apply, the Rules, Regulations and Notifications must be either modified or annulled by the Parliament. Where no such modification or annulment is made, the second leg of Section 166, including the so-called savings clause therein, would not even apply. The so-called savings clause only saves the acts done under the Rules, Regulations and Notifications between the date of their publication and the date of modification or annulment. This also negates Mr Adik’s contention about the Rules not coming into force until they were placed before the Parliament and the Parliament specifically approved the same.

¶1102

In any event, it is doubtful whether any modification or annulment by the parliament by passing a resolution as contemplated by Section 166 of the CGST Act can be elevated to the status of a Central Act as contemplated by Section 6 of the General Clauses Act. The argument based on Section 166 also contradicts the Respondents’ earlier argument about the Central Goods and Services Tax (Second Amendment) Rules, 2024, coming into force from 08 October 2024.

¶1103

The argument based on Section 166 of the CGST Act, apart from being misconceived, was attempted to be developed merely by claiming, without any pleading, that the notification dated 08 October 2024 was laid before Parliament. No details were provided about such laying. No information was given on whether the same was approved, modified, or annulled.

¶1104

Page 102 of 109

¶1105

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1106

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¶1107

In Atlas Cycle Industries Ltd & Ors Vs State of Haryana³⁷ , the Hon’ble Supreme Court has held that clauses like Section 166 of the CGST Act, insofar as the requirement of laying before the parliament is concerned, are only directory and not mandatory.

¶1108

In Veneet Agrawal Vs Union of India & Ors³⁸ , the Hon’ble Supreme Court was concerned with an identical provision in Section 31 of the Securities and Exchange Board of India Act, 1992. The allegation was about non-compliance, since the Rules and Regulations which were impugned had not been laid before the house for the period stipulated under the said Section. The Hon’ble Supreme Court, after relying upon Atlas Cycle Industries Ltd (supra) and several other decisions, held that such a provision was not mandatory but only directory. Costs were imposed on the Petitioners because such contentions were being repeatedly raised even though the same had been rejected in a series of past decisions.

¶1109

MISCELLANEOUS

¶1110

As noted above, the decision of the Gujarat High Court in Messers Addwrap Packaging Pvt. Ltd. (supra) and of the Uttarakhand High Court in Sri Sai Vishwas Polymers (supra) also take the view that the repeal of the impugned Rules vide Notification dated 08 October 2024 is neither backed by any savings clauses nor do the provisions of Section 6 of the General Clauses Act apply to such omission or repeal.

¶1111

37 (1979) 2 SCC 1996

¶1112

38 (2007) 13 SCC 116

¶1113

Page 103 of 109

¶1114

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1115

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶1116

Accordingly, in both these matters, the Petitioners were granted relief by way of quashing pending proceedings and orders that had not attained any finality because the challenges against them were pending before the authorities under the Act or the High Court.

¶1117

Mr. Sridharan also relied upon Pasupuleti Venkateshwarlu Vs The Motor & General Traders³⁹ and Majati Subbarao Vs. P.V.K. Krishna Rao⁴⁰ in support of his contention that the Court is bound to take note of subsequent events. This was in the context of the omission of the impugned Rules vide Notification dated 08 October 2024 during the pendency of the show cause notice proceedings or the proceedings challenging the orders made, alleging non-compliance with the requirements of the impugned Rules. None of the Respondents even contested this principle. The learned counsel for the Respondents only contended that the omission was prospective and, in any event, the so-called savings clauses saved the pending proceedings or the orders that were impugned in these Petitions. This contention about prospectivity is already considered earlier in the context of the argument based on Clause 1(2) of the Notification dated 08 October 2024.

¶1118

The decision of the Delhi High Court in Vianaar Homes Pvt. Ltd. (supra) was delivered in a factual context not comparable to these matters. Besides, the focus of the decision was on the provisions of Section 24 of the General Clauses Act because that was a case of repeal of the Rules framed under an earlier legislation, which stood repealed by the advent of

¶1119

39 AIR 1975 SC 1409

¶1120

40 AIR 1989 SC 2187

¶1121

Page 104 of 109

¶1122

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1123

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¶1124

the CGST Act. To such a repeal, the Court held that the provisions of Section 174 of the CGST Act would apply, and the savings clause in Section 174(2) would save the earlier Rules. The Court noted that as we transitioned to a new system, the Legislature ensured that the repealed laws were saved for a smooth transition. It provided an extensive saving clause under the CGST Act and even added sub-section (3) to Section 174 to ensure the general application of Section 6 of the General Clauses Act, notwithstanding what was provided under the saving in Section 174(2).

¶1125

In these matters, we are not concerned with the savings of any of the Acts or Rules that were repealed under Section 174(1) of the CGST Act. Besides, we are also not concerned with repeal followed by re-enactment for the provisions of Section 24 of the General Clauses Act to be applicable. Therefore, the decision in Vianaar Homes Pvt. Ltd. (supra) can be of no assistance to the Respondents in these matters.

¶1126

In Jayanthilal Amarathlal (supra), relied upon by Mr. Subir Kumar, the Hon’ble Supreme Court held that the provisions of Section 6 of the General Clauses Act apply to a repeal of Gold (Control) Ordinance, 1968 as the re-enacted Gold (Control) Act does not exhibit a difference or a contrary intention, the proceedings initiated under the repealed law must be held to continue. That is not the issue in any of these matters, and therefore, based upon Jayanthilal Amarathlal (supra), the Petitioners cannot be denied the relief that they seek in these Petitions.

¶1127

The 2024 Amendment Rules or the CGST Act do not include any savings clause to protect pending proceedings

¶1128

Page 105 of 109

¶1129

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1130

JUDGMENT-WP-78-2025+F-1-II.DOCX

¶1131

resulting from the omission of the impugned Rules. Mr Sridharan referenced a list of nearly 64 Notifications issued by the Central or State Government, which amended or omitted Rules and included explicit savings clauses. This indicates that the Central Government was aware of the legal obligation to include a savings clause where Section 6 of the General Clauses Act might not apply. Therefore, it appears that not including a savings clause in the Notification dated 08 October 2024, unlike the 64 Notifications mentioned above, was not an accident but a conscious choice, made to benefit export, import, and trade.

¶1132

The argument about the impugned show-cause notices being issued under Section 73 of the CGST Act and such notices surviving because this section had not been omitted or repealed also cannot be accepted. The only allegation in the impugned show cause notices concerns the alleged violation of the requirements of the impugned rules. There are no other allegations, as was asserted by the learned counsel for the Petitioners and not disputed by the learned counsel for the respondents, though a specific opportunity was granted to them. Therefore, if the impugned rules are omitted or repealed without any savings clauses or the protection of Section 6 of the General Clauses Act, nothing would survive in such notices. Such notices cannot be saved based on the argument now advanced.

¶1133

In the case of Chandpaklal Ramanlal Shah (Supra) a charge was framed against the accused for offences punishable under Section 9 of the Central Excises and salt Act, 1944 read with Rule 52(A), 56(A), 173(G), 9(2) of the

¶1134

Page 106 of 109

¶1135

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1136

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¶1137

Central Excise Rules and Rule 173(Q)read with Section 11(A) of the Central Excises and Salt Act, 1944. On the ground that Rule 56 was omitted and such omission was not backed by any savings clause, the accused was discharged. The Hon’ble Supreme Court reversed the High Court by holding that the charge against the accused (Respondent) was that of evasion of duty. This was relatable to Section 9(1)(b) of the Central Excises & Salt Act, 1944. Therefore, the omission of a procedural rule for availing the credit cannot, in any manner, affect the charge. The prosecution could not be deprived of the opportunity to prove evasion, which was itself an offence.

¶1138

The decision in Chandpaklal Ramanlal Shah (Supra) is distinguishable. There, the charge was framed under the main Section, which was never omitted or repealed. In the present case, the allegation against the Petitioners relates to the violation of the impugned Rules, which have been omitted or repealed without any savings clause. Therefore, based upon Chandpaklal Ramanlal Shah (supra), the relief claimed by the Petitioners cannot be denied.

¶1139

In Milton Polyplas (I) Pvt. Ltd. (supra), the Court found that a saving clause was indeed provided. However, the CESTAT ignored the savings clause as well as the provisions of Section 6 of the General Clauses Act on the premise that they apply only to a repeal or not to an omission of any Central Act or Regulation. Since this position was contrary to the law laid down in the case of Fibre Boards Pvt. Ltd. (supra) and Shree Bhagwati Steel Rolling Mills (supra), this Court answered the substantial question of law in favour of the revenue and against the assessee. Such an issue is not involved in the

¶1140

Page 107 of 109

¶1141

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1142

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¶1143

present batch of matters. Neither party have argued that there is any distinction between an omission and a repeal in the context of the applicability of section 6 of the General Clauses Act.

¶1144

In the case of State of Punjab Vs Mohar Singh (supra), the issue concerned the application of Section 6 of the General Clauses Act to an Ordinance. Again, that is not the issue involved in any of these Petitions.

¶1145

RELIEFS

¶1146

Upon comprehensive review of all the above aspects, we hold that, following the omission or repeal of the impugned Rules, i.e., Rules 89(4B) and 96(10) of the CGST Rules via Notification dated 08 October 2024, and in the absence of any saving clauses or the benefit of Section 6 of the General Clauses Act, all pending proceedings—such as undisposed show cause notices, orders disposing of show cause notices issued after 08 October 2024, or even orders made before 08 October 2024 but not yet finalised due to appeals before the Appellate Authorities or challenges before this Court, thus not constituting “transactions past and closed”—are not preserved and will stand lapsed.

¶1147

Accordingly, we quash and set aside the impugned show cause notices and the impugned orders in original. Furthermore, we also quash and set aside the orders refusing some of the Petitioners’ applications for refund, restore those applications to the files of the relevant Authorities, and direct the Authorities to consider and dispose of such refund applications in light of the declaration made by us above

¶1148

Page 108 of 109

¶1149

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

¶1150

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¶1151

regarding the omission and repeal of the impugned Rules. This process must be completed within four months of the date of this order’s upload, after providing the Petitioners with a fair opportunity to be heard.

¶1152

The Rule is made absolute in all these Petitions in the above terms without any order for costs. In view of the disposal of these Petitions, all pending Interim Applications and Chamber Orders will not survive and are disposed of.

¶1153

All concerned must act on an authenticated copy of this order.

¶1154

(Jitendra Jain, J.)

¶1155

After pronouncement .

¶1156

At this stage, Mr Mishra prays for a stay of the Judgment and Order that we have just pronounced. In most of these Petitions, there was interim relief operating in favour of the Petitioners during the pendency of the Petitions even before the impugned show cause notices or orders were declared as lapsed. Now that we have declared the impugned show cause notices and orders as lapsed, there is no question of granting any stay which would have the effect of reviving those orders. Therefore, the motion for stay is rejected. Besides, we have not directed any immediate refund. We have only directed to Respondents to dispose of refund applications of some of the Petitioners within four months.

(Jitendra Jain, J.)

(M.S. Sonak, J.)

Page 109 of 109

This Judgment & Order is corrected in terms of suo motu speaking to the minutes of order dated 23.09.2025

Fiberweb India Limited v. Union of India

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Fiberweb India Limited v. Union of India

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