Summary
Circular No. 264/10/2026-GST directs field officers to handle pending proceedings under Rule 96(10) of the CGST Rules in line with the Supreme Court's August 2026 Goodluck India judgment, which held that omission of a rule without a saving clause covers proceedings pending on that date. The same approach applies to the omitted Rules 89(4A) and 89(4B).
What it means for you
Exporters facing demands or refund rejections based on Rule 96(10) can seek closure of pending matters, though the outcome depends on each case's stage.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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