$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010949772025 + W.P.(C) 18087/2025 and CM APPL. 74845/2025 AGRAWAL METAL WORKS PRIVATE LIMITED .....Petitioner Through: Mr. Sandeep Mishra, Mr. Ranjan Mehta, Ms. Chitra Chanda, Advs. versus PRINCIPAL COMMISSIONER OF CUSTOMS ICD PATPARGANJ DELHI .....Respondent Through: Mr. Arjun Malik, SSC-CBIC. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 07.09.2026 1. Through the present Writ Petition, the Petitioner challenges the Show Cause Notice dated 14.10.2025 issued under Section 28(4) of the Customs Act, 1962, whereby recovery of IGST refund amounting to ₹4,77,87,866/- has been proposed on the ground that the Petitioner had contravened Rule 96(10) of the Central Goods and Services Tax Rules, 2017. 2. Rule 96(10) of the CGST Rules stood omitted with effect from 08.10.2024. The Supreme Court in M/s Goodluck India Limited & Anr. v. Union of India & Ors.; 2026 INSC 821, has held that, upon omission of Rule 96(10) without any saving clause, proceedings pending under the said Rule could not be continued and the benefit of the omission would inure to assessees in all such pending proceedings. 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 12:40:51 3. The present case goes a step further. The impugned Show Cause Notice was issued on 14.10.2025, more than one year after Rule 96(10) had already stood omitted. 4. A fortiori, if the omission brought an existing proceeding to an end, it could hardly permit a fresh proceeding under the same Rule to begin thereafter. Consequently, the impugned Show Cause Notice cannot be sustained. 5. Accordingly, the Show Cause Notice dated 14.10.2025 is quashed, and the proceedings pursuant thereto shall stand closed. 6. The Writ Petition, along with the pending application, is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 7, 2026 jai/ad 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 12:40:51