Omission of Rule 96(10) invalidates refund-recovery demands unless a saving provision expressly preserves pending proceedings.
Case-Laws
GST
Omission of Rule 96(10) of the CGST Rules, without a saving provision or legal fiction preserving pending proceedings, prevents continuation of recovery action for allegedly erroneous refunds founded on that omitted rule. Because the show-cause notice did not aver any enabling provision, the High Court quashed the demands under Issues 1 and 2. The writ petition was partly allowed, while the remaining issues were left for response and determination in accordance with law.
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