$~57 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010796442024 + W.P.(C) 15841/2024 M/S EFFICIENT AUTOMOTIVES LLP .....Petitioner Through: Counsel(Appearance not given) versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vedansh Anand (SPC) with Mr. Shivam Kumar (GP) Ms. Vaishali Gupta, Panel Counsel CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE VIMAL KUMAR YADAV O R D E R % 10.09.2026 1. The present Writ Petition has been filed under Articles 226 and 227 of the Constitution of India challenging the validity of Rule 96(10) of the CGST Rules, 2017, as it stood during the relevant period, and the parimateria provision under the DGST Rules. The Petitioner also seeks a direction to the Respondents for refund of an amount of Rs.62,18,770/-, deposited by the Petitioner under protest towards the alleged erroneous refund, along with applicable interest. 2. Learned counsel appearing for the parties admit that, in view of the omission of sub-rule (10) of Rule 96 of the CGST Rules and the judgment of the Hon’ble Supreme Court in M/s Goodluck India Limited &Anr. v. Union of India &Ors., 2026 INSC 821, the benefit arising from the omission of the said provision would inure to all pending proceedings. 3. The Petitioner has also sought a Writ of Mandamus directing This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/09/2026 at 12:48:18 the Respondents to refund the amount of Rs.62,18,770/- to the Petitioner. 4. Learned counsel appearing for the Respondents, on instructions from the concerned officials, submits that the Department has no objection to refund of the aforesaid amount. 5. Learned counsel appearing for the Petitioner, however, submits that the amount is liable to be refunded along with applicable interest. He further submits that the refund is required to be made in cash. 6. In view of the aforesaid position, and particularly in view of the statement made on behalf of the Respondents, the present Writ Petition is disposed of with a direction to the Respondents to refund the amount of Rs.62,18,770/- to the Petitioner. 7. Insofar as the claim for interest is concerned, the Petitioner is granted liberty to make an appropriate representation before the Respondents. The said representation shall be considered and decided by the concerned authority within a period of one month from the date of receipt thereof, in accordance with law. 8. The Petitioner is also granted liberty to make an appropriate representation seeking refund of the aforesaid amount in cash. The said representation shall likewise be considered and decided by the concerned authority in accordance with law. 9. With the aforesaid observations, the Writ Petition is disposed of. Pending applications, if any, also stand disposed of. ANIL KSHETARPAL, J. VIMAL KUMAR YADAV, J. SEPTEMBER 10, 2026/PT/RM This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/09/2026 at 12:48:18