Goods & Service Tax (GST) 16 September 2026
Calcutta High Court Strikes Down GST Refund Rule 96(10) Saving Clause
The Calcutta High Court has nullified Rule 96(10) of the GST law, removing the saving clause that restricted exporters from claiming integrated tax refunds in certain cases. The decision overturns the earlier show‑cause notice and will simplify refund claims for exporters, potentially boosting cash flow and compliance.
The Calcutta High Court quashed the GST show‑cause notice and omitted Rule 96(10)’s saving clause.
- Exporters can now claim integrated tax refunds without the previous restrictions.
- The move is expected to ease cash‑flow pressures and improve compliance for Indian exporters.
For full details, see the original report here.
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