Karnataka HC says Omission of Rule 96(10) Applies Retrospectively

The Karnataka High Court dismissed the Revenue's appeal against an order directing processing of an IGST refund withheld under Rule 96(10). Relying on the Supreme Court's decision in Goodluck India Limited and the subsequent CBIC clarification, the Court accepted that the omission operates retrospectively from 23 October 2017 and that pending proceedings under the omitted rule cannot continue.