Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Omission of Rule 96(10) of the CGST Rules, without any saving clause, meant that pending proceedings based solely on alleged contravention of that rule could not continue. The Court applied Rayala Corporation and Kolhapur Canesugar Works to hold that Section 6 of the General Clauses Act does not preserve proceedings after omission of a rule, as distinct from repeal of a Central Act or Regulation. As the order-in-original and consequential demands rested entirely on the omitted rule, they were unsustainable and were quashed.
Omission of Rule 96(10) of the CGST Rules, without any saving clause, meant that pending proceedings based solely on alleged contravention of that rule could not continue. The Court applied Rayala Corporation and Kolhapur Canesugar Works to hold that Section 6 of the General Clauses Act does not preserve proceedings after omission of a rule, as distinct from repeal of a Central Act or Regulation. As the order-in-original and consequential demands rested entirely on the omitted rule, they were unsustainable and were quashed.
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