{"id":75167,"date":"2026-03-07T08:39:18","date_gmt":"2026-03-07T08:39:18","guid":{"rendered":""},"modified":"2026-03-07T08:39:18","modified_gmt":"2026-03-07T08:39:18","slug":"omission-of-statutory-rule-removes-legal-basis-so-recovery-orders-issued-solely-under-that-rule-were-set-aside","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75167","title":{"rendered":"Omission of statutory rule removes legal basis, so recovery orders issued solely under that rule were set aside."},"content":{"rendered":"<p>Omission of statutory rule removes legal basis, so recovery orders issued solely under that rule were set aside.<br \/>Case-Laws<br \/>GST<br \/>Omission of a statutory rule that lacks a saving clause removes the legal basis for actions taken solely under it; the impugned recovery proceedings were instituted exclusively under Rule 96(10) of the CGST Rules and, following the rule&#39;s omission, the statutory foundation ceased to exist, requiring those orders to be set aside. The article explains the court&#39;s application of the principle that administrative orders cannot survive the repeal or omission of the provision authorising them in the absence of a saving clause, and records the consequent allowance of the writ petitions and dismissal of related contentions without costs.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97480\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Omission of statutory rule removes legal basis, so recovery orders issued solely under that rule were set aside.Case-LawsGSTOmission of a statutory rule that lacks a saving clause removes the legal basis for actions taken solely under it; the impugned &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75167","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75167"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75167\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}