Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The HC held that the omission of Rule 89(4B) and Rule 96(10) of the CGST Rules by the 08.10.2024 notification operates to erase those provisions ab initio for all matters other than "transactions past and closed"; Section 6 of the General Clauses Act does not apply to the omission effected by subordinate Rules and no savings clause was afforded, nor does s.174(3) or the notification's commencement clause save pending matters. Consequentially, undisposed show-cause notices, orders issued after 08.10.2024, and pre-08.10.2024 orders not finally determined (including matters pending on appeal or review) have lapsed. The impugned show-cause notices and original orders are set aside and the petitions are disposed.
The HC held that the omission of Rule 89(4B) and Rule 96(10) of the CGST Rules by the 08.10.2024 notification operates to erase those provisions ab initio for all matters other than "transactions past and closed"; Section 6 of the General Clauses Act does not apply to the omission effected by subordinate Rules and no savings clause was afforded, nor does s.174(3) or the notification's commencement clause save pending matters. Consequentially, undisposed show-cause notices, orders issued after 08.10.2024, and pre-08.10.2024 orders not finally determined (including matters pending on appeal or review) have lapsed. The impugned show-cause notices and original orders are set aside and the petitions are disposed.
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