Madras High Court
WP/28596/2024 of M/S .POCL ENTERPRISES LTD Vs UNION OF INDIA on 13 October 2026
WP No. 28596 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 13-10-2026
CORAM
THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY
WP No. 28596 of 2024
and WMP No. 31184 of 2024
CNR:{HCMA011764192024}
M/s .POCL Enterprises Limited,
Represented By Its Company Secretary And Finance Head Mr.Aashish Kumar Jain 1st Floor 6/ 2
Willingdon Crescent Pycrofts Granden Road Nungambakkam Chennai-600 006
..Petitioner(s)
Vs
1. Union Of India
Rep By Its Secretary, Department Of Revenue Ministry Of Finance, North Block, New Delhi-110 001
2. The Chairman
Represented By Its Secretary Department Of Revenue Ministry Of Finance North Block New Delhi
3. The Superintendent Of GST And Central Excise Range Iii Nungambakkam Division No 26/1, 5th Floor Annex Building Mahatma Gandhi Road Chennai
4. The Additional Commissioner Of GST And Central Excise, Chennai North Commissionerate No 26/1 Mahatma Gandhi Road Chennai
..Respondent(s)
WP No. 28596 of 2024
PRAYER: The Writ Petition is filed under Article 226 of the Constitution of India seeking the issuance of a Writ of Declaration declaring Rule 96(10) of CGST Rules, 2017 and TNGST Rules, 2017 as ultra vires of Section 16 of IGST Act, 2017 read with section 54 of CGST Act, 2017 as well as Section 164
of CGST Act, 2017 to the extent in denies Refund option to the petitioner for importing goods under Advance Authorizations.
For Petitioner
Ms. A.Rithika
For Respondent(s):
Mr. R.P.Pragadish
Senior Standing Counsel for R2 to R4
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ORDER
The petitioner challenges the impugned show-cause notice issued under Rule 96(10) of the Central Goods and Services Tax Rules, 2017.
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
WP No. 28596 of 2024 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.
2. In the present case, the impugned show-cause notice dated 01.08.2024 was issued by invoking powers under Rule 96(10) for the Financial Years 2018–2019 to 2020–2021. 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 show-cause notice dated 01.08.2024 cannot be sustained and is hereby quashed in terms of the landmark ruling passed by the Hon’ble Supreme Court.
3. Accordingly, the Writ Petition is allowed. There shall be no order as to costs. Consequently, the connected Miscellaneous Petition is closed. 13-10-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No Asi
WP No. 28596 of 2024 To
1. The Secretary, Union Of India, Department Of Revenue Ministry Of Finance, North Block, New Delhi-110 001.’
5. The Chairman Represented By Its Secretary Department Of Revenue Ministry Of Finance North Block New Delhi
6. The Superintendent Of GST And Central Excise Range Iii Nungambakkam Division No 26/1, 5th Floor Annex Building Mahatma Gandhi Road Chennai
7. The Additional Commissioner Of GST and Central Excise, Chennai North Commissionerate No 26/1 Mahatma Gandhi Road Chennai.
WP No. 28596 of 2024 KRISHNAN RAMASAMY J. Asi WP No. 28596 of 2024 and WMP No. 31184 of 2024 13-10-2026