Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Must-Read
Omission Of Rule 96(10) Applies To All Pending Orders: Delhi HC
Update / Judgement Date
01 Dec 2025
Source
Author
Sakshi Bhardwaj — WCP Legal Desk
Reading Time
1 min read
GST
The Delhi High Court has held that the omission of Rule 96(10) of the CGST Rules applies to all pending cases and appeals, thereby invalidating earlier restrictions imposed on exporters claiming IGST refunds. The judgment restores refund entitlement and clarifies the retrospective impact of rule omissions in GST jurisprudence.
