Repeal Without Saving Clause extinguishes non final proceedings, permitting IGST refund claims and quashing pending notices.

Omission by Notification No.20/2024 of Rule 96(10) and Rule 89(4B) is treated as a repeal without a saving clause and therefore operates prospectively to extinguish provisions governing proceedings that had not attained finality at the time of omission; accordingly, show cause notices and orders pending and not finally adjudicated as on the omission date lapse and are quashed, and affected taxpayers may maintain IGST refund claims which must be processed under the remaining operative provisions within the prescribed timeline.

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Issues: Whether the omission/repeal by Notification No.20/2024 dated 08.10.2024 of Rule 96(10) (and Rule 89(4B)) of the Central Goods and Service Tax Rules, 2017 applies to pending proceedings and thereby renders impugned show-cause notices and orders liable to be quashed, entitling petitioners to maintain refund claims of IGST.

Analysis: The matter was decided following a prior decision rendered on 20.11.2025 which interpreted Notification No.20/2024 as omitting Rule 96(10) prospectively and holding that omission without a saving clause applies to pending proceedings that have not reached finality. The prior reasoning, supported by authority on the legal consequences of repeal without saving clauses, explains that repeal in the absence of a saving clause results in the obliteration of the repealed provision except insofar as it governs transactions that are past and closed; proceedings not finalised at the time of omission therefore do not survive. Applying those conclusions to the present petitions, the impugned show-cause notices and orders that remained pending or not finally adjudicated as on 08.10.2024 are not preserved and stand lapsed; the petitioners are entitled to prosecute refund claims under the remaining operative provisions and to have pending refund applications processed. The order implements reliefs granted in the lead decision, including quashing of impugned actions and directions for processing refunds within a specified time frame.

Conclusion: The omission/repeal effected by Notification No.20/2024 dated 08.10.2024 of Rule 96(10) and Rule 89(4B) of the Central Goods and Service Tax Rules, 2017 applies to pending proceedings which had not attained finality as on 08.10.2024; the impugned show-cause notices and orders are quashed and set aside, and the petitioners are entitled to maintain and have processed their IGST refund claims. This conclusion is in favour of the assessee.

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