Steel Strips Wheels Limited (SSWL) has announced a significant development in its ongoing litigation:

• The Hon'ble High Court of Gujarat at Ahmedabad, through an order dated 13 June 2025, ruled in favor of SSWL regarding a Show Cause Notice (SCN) received from the Central GST and Central Excise, Gandhinagar.
• The company's petition against the SCN succeeded due to the applicability of Notification No. 20/2024, which omitted Rule 96(10) and applies to all pending cases as of 8 October 2024.
• Consequently, the impugned Show Cause Notice and related orders-in-original have been quashed and set aside.
• This order entitles SSWL to claim the Integrated Goods and Services Tax (IGST) paid on the export of goods as per Rule 96 of the Central Goods and Services Tax (CGST) Rules, 2017.
• As a result, the company is now eligible to apply to the GST Department to set aside the SCN and close the outstanding demand, which includes a GST refund of ₹ 7.62 crore and a reversal of interest and penalty amounting to ₹ 15.24 crore.
• The order was received by the company on 14 June 2025.