Omission of CGST Rules 89(4B) and 96(10) makes pending export refund show-cause notices and orders lapse, petition disposed
Case-Laws
GST
On repeal/omission of CGST Rules 89(4B) and 96(10) by Notification dated 08 October 2024, and in the absence of any saving clause or applicability of Section 6 of the General Clauses Act, pending proceedings founded on the omitted provisions are not preserved; undisposed show cause notices, and orders (whether passed after 08 October 2024 or passed ea
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