Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
