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 petition, setting aside the order issued by the respondent, which was passed after the rule's omission, thereby preventing further action under the deleted provision.
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