Omission of Rules 89(4B) and 96(10) by Notification 20/2024 nullifies pending demands, restores IGST export refunds
Case-Laws
GST
HC held that Notification No. 20/2024 omitting Rules 89(4B) and 96(10) of the CGST Rules, 2017, without any saving clause, operates to render those provisions redundant ab initio and applies to all pending proceedings. Following its own coordinate bench and a similar view of another HC, it ruled that show cause notices, orders-in-original and orders-in-appeal
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