Omission of Rules 89(4B) & 96(10) CGST erases provisions ab initio; s.6 GCA and s.174(3) do not save pending matters
Case-Laws
GST
The HC held that the omission of Rule 89(4B) and Rule 96(10) of the CGST Rules by the 08.10.2024 notification operates to erase those provisions ab initio for all matters other than “transactions past and closed”; Section 6 of the General Clauses Act does not apply to the omission effected by subordinate Rules and no savings clause was afforded, nor does s.1
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