Supreme Court
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
1 ruling found
Supreme Court
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