{"id":76543,"date":"2026-09-03T09:24:25","date_gmt":"2026-09-03T09:24:25","guid":{"rendered":""},"modified":"2026-09-03T09:24:25","modified_gmt":"2026-09-03T09:24:25","slug":"omission-of-gst-refund-restriction-rule-ends-its-application-to-proceedings-pending-on-its-omission-date","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76543","title":{"rendered":"Omission of GST refund restriction rule ends its application to proceedings pending on its omission date."},"content":{"rendered":"<p>Omission of GST refund restriction rule ends its application to proceedings pending on its omission date.<br \/>Circulars<br \/>GST<br \/>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&#39;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&#39;s stated position.<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=103397\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Omission of GST refund restriction rule ends its application to proceedings pending on its omission date.CircularsGSTOmission of rule 96(10) of the CGST Rules without a saving clause applies to all proceedings pending on the date of omission, preventin&#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-76543","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76543","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=76543"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76543\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}