Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
