Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
HC determined that Rule 96(10) of CGST Rules, 2017 was unconditionally omitted without a saving clause, rendering subsequent administrative orders invalid. Referencing SC precedent in Kolhapur Canesugar Works Ltd., the court held that rule omission differs from statute amendment, and Section 6 of General Clauses Act, 1897 does not apply. Consequently, the administrative order dated 30th January, 2025 was found procedurally improper, and its enforcement was stayed pending writ petition resolution. The ruling emphasizes that without explicit legislative saving provisions, pending proceedings cannot continue under an omitted rule.
HC determined that Rule 96(10) of CGST Rules, 2017 was unconditionally omitted without a saving clause, rendering subsequent administrative orders invalid. Referencing SC precedent in Kolhapur Canesugar Works Ltd., the court held that rule omission differs from statute amendment, and Section 6 of General Clauses Act, 1897 does not apply. Consequently, the administrative order dated 30th January, 2025 was found procedurally improper, and its enforcement was stayed pending writ petition resolution. The ruling emphasizes that without explicit legislative saving provisions, pending proceedings cannot continue under an omitted rule.
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