Rule 96(10) Deletion Invalidates Subsequent Proceedings, Halting Administrative Actions Without Saving Clause

Rule 96(10) Deletion Invalidates Subsequent Proceedings, Halting Administrative Actions Without Saving ClauseCase-LawsGSTHC held that Rule 96(10) of CGST Rules, being unconditionally omitted without a saving clause, rendered any subsequent proceedings und

Rule 96(10) Deletion Invalidates Subsequent Proceedings, Halting Administrative Actions Without Saving Clause
Case-Laws
GST
HC held that Rule 96(10) of CGST Rules, being unconditionally omitted without a saving clause, rendered any subsequent proceedings under that rule invalid. The court applied principles from Kolhapur Canesugar Works Ltd, determining that when a rule is deleted without preserving pending proceedings, all actions must cease. Consequently, the HC allowed the writ petit

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