High Court of Gujarat2 July 2026

Alstom Transport India Ltd. v. Union of India

For assessee

R/SPECIAL CIVIL APPLICATION NO. 3036 OF 2025

The ruling in brief

Where rules 89(4B) and 96(10) were omitted by notification without any saving clause, all proceedings including SCNs and orders under those rules lapsed ab initio, making continuation of such proceedings impermissible, thus impugned order in original and subsequent actions were to be quashed and set aside in terms of (Gujarat)

Provisions considered

Section 54 of Central Goods and Services Tax Act, 2017/Gujarat Goods and Services Tax Act, 2017 - Rule 89, read with rule 96, of Central Goods and Services Tax Rules, 2017/Gujarat Goods and Services Tax Rules, 2017

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The ruling in brief

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Alstom Transport India Ltd. v. Union of India

The ruling in brief

Provisions considered

Alstom Transport India Ltd. v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Matrix Cellular (international) Services (P.) Ltd. v. Principal Commissioner, State Tax, Delhi

Shruti Bansal v. Solitaire Pharmacia (P.) Ltd

Pramod Chandan Surin v. Shivam Iron & Steel Co. Ltd

Read the full analysis