Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
HC held that Rule 96(10) of CGST Rules, being unconditionally omitted without a saving clause, rendered any subsequent proceedings under that rule invalid. The court applied principles from Kolhapur Canesugar Works Ltd, determining that when a rule is deleted without preserving pending proceedings, all actions must cease. Consequently, the HC allowed the writ petition, setting aside the order issued by the respondent, which was passed after the rule's omission, thereby preventing further action under the deleted provision.
HC held that Rule 96(10) of CGST Rules, being unconditionally omitted without a saving clause, rendered any subsequent proceedings under that rule invalid. The court applied principles from Kolhapur Canesugar Works Ltd, determining that when a rule is deleted without preserving pending proceedings, all actions must cease. Consequently, the HC allowed the writ petition, setting aside the order issued by the respondent, which was passed after the rule's omission, thereby preventing further action under the deleted provision.
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