GST Rule 96(10) notices cannot survive after omission of the rule, and related proceedings fail.

Rule 96(10) of the Central and State GST Rules, 2017 had been omitted, and the Gujarat HC held that notices, orders and proceedings founded on that provision could not survive after the omission. The Court relied on its earlier judgment quashing similar pending notices and orders on the same basis, and held that the impugned action under Rule 96(10) likewise lacked legal existence. The challenge therefore succeeded, and the notices, orders and proceedings issued under Rule 96(10) did not survive.

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Issues: Whether Rule 96(10) of the Central and State Goods and Services Tax Rules, 2017, and the notices and orders issued under it, could survive after the rule had been omitted.

Analysis: The petitions challenged the validity and legality of Rule 96(10). The Court noted that, by an earlier judgment, the notices and orders in pending proceedings had already been quashed and set aside because Rule 96(10) had been omitted from the Rules by Notification No. 20 of 2024. In view of that binding development, the impugned notices and orders founded on Rule 96(10) could not survive, and the proceedings initiated under that provision also could not survive.

Conclusion: The challenge succeeded, and the impugned notices, orders, and proceedings under Rule 96(10) did not survive.

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