Vinayak International Hosuewares P Ltd vs Union Of India & Ors

ik-98071569 Delhi High Court 20 November 2025 • 22 min read

Judges (2)

Prathiba M. Singh Delivered Saurabh Banerjee Coram

Counsel (9)

Aditya Singla Counsel Respondent Anushree Narain Counsel Respondent Krati Aggarwal Counsel Petitioner Naman Choula Counsel Respondent Priyanshu Counsel Petitioner Rajat Mittal Counsel Petitioner Shubham Kumar Counsel Petitioner Suprateek Neogi Counsel Petitioner Yamit Jetley Counsel Respondent

Parties (4)

Ashish Foils Pvt Ltd Petitioner Mayedass International Petitioner Union of India Respondent Vinayak International Housewares P Ltd Petitioner

Case Significance

Vinayak International Hosuewares P Ltd vs Union Of India & Ors is a Delhi High Court decision dated November 20, 2025 (citation: ik-98071569). Three connected writ petitions challenged proceedings initiated under Rule 96(10) of the CGST Rules — involving summons, show cause notices, and orders demanding recovery of IGST refunds — in the context of the retrospective omission of Rule 96(10). The court allowed all three petitions and quashed the respective proceedings, holding that the omission of Rule 96(10) applies to all pending proceedings including appeals. The bench comprised Justices Prathiba M. Singh and Saurabh Banerjee. The judgment was delivered by Justice Prathiba M. Singh.

Summary

Three connected writ petitions challenged proceedings initiated under Rule 96(10) of the CGST Rules — involving summons, show cause notices, and orders demanding recovery of IGST refunds — in the context of the retrospective omission of Rule 96(10). The court allowed all three petitions and quashed the respective proceedings, holding that the omission of Rule 96(10) applies to all pending proceedings including appeals.

What was the outcome of Vinayak International Hosuewares P Ltd vs Union Of India & Ors?

Three connected writ petitions challenged proceedings initiated under Rule 96(10) of the CGST Rules — involving summons, show cause notices, and orders demanding recovery of IGST refunds — in the cont...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-98071569)