Supreme Court of India21 September 2026

Union of India v. Aculife Healthcare (P.) Ltd

For assessee

SLP (CIVIL) DIARY NO. 41022 OF 2026

The ruling in brief

SLP was filed against impugned order of High Court holding that where refund granted to assessee on export of goods was sought to be demanded under Rule 96(10), since Notification No. 20-2024, dated 8-10-2024 was issued during pendency of appeal filed by assessee against such demand, whereby Rule 96(10) was omitted, proceedings of order in original as well as order passed by appellate authority were to be set aside; instant court held issues were squarely covered by Goodluck India Ltd. v. Union of India & Ors. and dismissed SLP

Provisions considered

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

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Union of India v. Aculife Healthcare (P.) Ltd

The ruling in brief

Provisions considered

Union of India v. Aculife Healthcare (P.) Ltd

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

Principal Commissioner of CGST & CX v. Shivam Iron & Steel Co. Ltd

Read the full analysis