Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence ...
Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
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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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