Rule 96(10) Omission Invalidates Administrative Orders, Challenging Procedural Continuity and Regulatory Enforcement Mechanisms

Rule 96(10) Omission Invalidates Administrative Orders, Challenging Procedural Continuity and Regulatory Enforcement MechanismsCase-LawsGSTHC determined that Rule 96(10) of CGST Rules, 2017 was unconditionally omitted without a saving clause, rendering su

Rule 96(10) Omission Invalidates Administrative Orders, Challenging Procedural Continuity and Regulatory Enforcement Mechanisms
Case-Laws
GST
HC determined that Rule 96(10) of CGST Rules, 2017 was unconditionally omitted without a saving clause, rendering subsequent administrative orders invalid. Referencing SC precedent in Kolhapur Canesugar Works Ltd., the court held that rule omission differs from statute amendment, and Section 6 of General Clauses Act, 1897 does not apply. Consequen

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