Omission of GST refund restriction rule ends its application to proceedings pending on its omission date.

Omission of GST refund restriction rule ends its application to proceedings pending on its omission date.
Circulars
GST
Omission of rule 96(10) of the CGST Rules without a saving clause applies to all proceedings pending on the date of omission, preventing the rule's restrictions from governing those matters. Section 6 of the General Clauses Act does not preserve pending proceedings after omission of a rule; their continuation requires an express saving provision or a statutory legal device. Unlike the Central Excise and Customs laws, GST law contains no comparable saving clause. CBIC may accept the Supreme Court's stated position.
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