Karnataka HC backs retrospective effect of omitted GST Rule 96(10)
In short
Karnataka High Court dismissed the Revenue’s appeal in an export refund case and said GST Rule 96(10) was omitted with retrospective effect.
The summary says the change works from October 23, 2017, so pending cases under that rule cannot go on. The reporting does not state the refund amount or the names of the parties.
What the reporting says
Karnataka High Court dismissed the Revenue’s appeal in an export refund dispute after holding that omission of GST Rule 96(10) has retrospective effect. The publisher-supplied summary says the omission operates from October 23, 2017, and that pending proceedings cannot continue under the omitted provision. The reporting does not identify the parties to the dispute or the refund amount involved.
Why it matters
Karnataka High Court ruled in an export refund dispute that the omission of GST Rule 96(10) applies retrospectively from October 23, 2017, and dismissed the Revenue’s appeal. That means pending proceedings under the omitted rule cannot continue, according to the publisher summary. The available reporting does not state the exporter involved, the refund amount, or the broader revenue impact.