Madras High Court
WP/13975/2025 of M/S.SVG EXPORTS PRIVATE LIMITED Vs THE ADDITIONAL COMMISSIONER OF CENTRAL TAX on 13 October 2026
WP No. 13975 of 2025
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 13975 of 2025
and WMP Nos.15733 and 15734 of 2025
CNR: {HCMA010875142025}
M/s.Svg Exports Private Limited
Represented By R. Shankar Subramanian 103, Sipcot Industrial Estate, Phase I, Zuzuvadi Village Hosur, Krishnagiri, Tamil Nadu - 635126
..Petitioner(s)
Vs
1. The Additional Commissioner Of Central Tax Gst Bhawan, No.1, Foulks Compound, Anaimedu, Salem-636 001
2. The Central Board of Indirect Taxes and Customs Represented by its Chairman, Ministry of Finance Department of Revenue, North Block, New Delhi
- 110001
3. Union of India
Represented by its Secretary, Ministry of Finance Department of Revenue, No.137, North Block, New Delhi - 110001
..Respondent(s)
WP No. 13975 of 2025
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Certiorari calling for the records of the 1st Respondent in the impugned Order-in-Original No.01/2025-GST (ADC)
dated 06.01.2025 vide DIN Number 20250159XP0000888C8B and quash the same as it seeks recovery of the refund of IGST paid on export of goods already granted to the Petitioner as the same is illegal and not maintainable since it is based on Rule 96(10) of the CGST/TNGST Rules, 2017, which has been struck down as ultra vires Section 16 of the IGST Act, 2017 and to issue any other appropriate Writ.
For Petitioner(s):
Ms. J. Vamini
for Mr. K Vaitheeswaran
For Respondent(s):
Mr.Sai Srujan Tayi
Senior Standing Counsel
Ms.Pooja Jain
Junior Standing Counsel
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ORDER
The petitioner challenges the impugned order-in-original dated 06.01.2025 issued by the first respondent under Rule 96(10) of the Central Goods and Services Tax Rules, 2017.
WP No. 13975 of 2025
2. The said sub-rule (10) of Rule 96 was subsequently omitted vide Notification No. 20/2024-Central Tax, effective from 08.10.2024. The question concerning the nature of this omission—whether it operates prospectively or retrospectively—came up for consideration before the Hon’ble Supreme Court in M/s. Goodluck India Limited & Anr. v. Union of India & Ors. (SLP (C) No. 24550 of 2025). By an order dated 06.08.2026, the Hon’ble Supreme Court concluded that since the sub-rule was omitted without a saving clause, the omission applies squarely to all pending proceedings to give quietus to the litigation. Consequently, the effect of the omission is retrospective in respect of all pending matters.
3. In the present case, the impugned order-in-original dated 06.01.2025 was issued by invoking powers under Rule 96(10) for the Financial Years 2018-2019 to 2021–2022. In view of the law laid down by the Hon’ble Supreme Court, the omission of Rule 96(10) applies retrospectively to these pending proceedings. In such a view of the matter, the impugned order-in-original dated 06.01.2025, cannot be sustained and is hereby quashed in terms of the landmark ruling passed by the Hon’ble Supreme Court.
WP No. 13975 of 2025
4. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. W.M.P.No.15733 of 2025 filed to dispense with the production of original impugned order, is allowed. Consequently, the connected Miscellaneous Petition is closed. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Asi To
1. The Additional Commissioner Of Central Tax Gst Bhawan, No.1, Foulks Compound, Anaimedu, Salem-636 001
2. The Chairman, Central Board of Indirect Taxes and Customs, Ministry of Finance Department of Revenue, North Block, New Delhi - 110001
3. The Secretary, Union of India, Ministry of Finance Department of Revenue, No.137, North Block, New Delhi - 110001
WP No. 13975 of 2025 KRISHNAN RAMASAMY, J. Asi WP No. 13975 of 2025 and WMP Nos.15733 and 15734 of 2025 13-10-2026