MAC Industry v. Union of India
In favour of the assessee
The ruling in brief
MAC Industry challenged refund denial before the High Court of Gujarat (R/Special Civil Application No. 1693 of 2026, decided 3 September 2026) under Rule 96(10) of the CGST Rules restricting IGST refund on exports. The show cause notice and consequential order were issued after Rule 96(10) was omitted from the rules without a saving clause. Relying on IGST Section 16, CGST Section 54, Rule 96, and the Gujarat High Court decision in Goodluck India Ltd., the court held the restriction could not survive for pending or subsequent proceedings. Related SCN and orders were quashed. Outcome favoured the assessee. Omission of a restrictive rule without savings typically ends its application to new adjudication. This editorial summary is not legal advice. Readers should consult the full judgment for exact findings.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- IGST S.16 — IGST S.16 as considered in the ruling.
- CGST S.54 — Refund of tax, interest, or other amounts.
- CGST Rules R.96 — Rule 96 of the Central Goods and Services Tax Rules, 2017.
Source documents
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