LatestLegal Updates 30 October 2026
Supreme Court Declares Rule 96(10) Omission Applies to All Pending Cases
The Supreme Court, in the Goodluck India Ltd. v. Union of India case decided on 6 August 2026, held that the omission of Rule 96(10) from the CGST Rules is applicable to every arbitration proceeding that is currently pending, closing a long‑standing debate over its scope. The ruling means all existing disputes must proceed without the provision, ensuring uniform treatment across cases.
On 6 August 2026 the Supreme Court delivered its verdict in Goodluck India Ltd. v. Union of India.
- The Court ruled that the omission of Rule 96(10) applies to all pending arbitration proceedings under the CGST Rules.
- This ends the legal uncertainty that had surrounded the rule’s applicability.
The decision forces every ongoing dispute to continue without the provision, creating uniformity across the arbitration landscape. Read the full judgment here.
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