Rule 96(10) CGST Rules repeal lapses pending proceedings except past closed transactions, alternate remedies need not be exhausted
Case-Laws
GST
The HC held the petition maintainable and allowed relief, ruling that Rule 96(10) of the CGST Rules, having been repealed by notification dated 8 October 2024 and lacking a savings clause, caused all pending proceedings based on that Rule to lapse insofar as they do not pertain to past and closed transactions. Although alternate statutory remed
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =