HC held that Notification No. 20/2024 omitting Rules 89(4B) and...

HC held that Notification No. 20/2024 omitting Rules 89(4B) and 96(10) of the CGST Rules, 2017, without any saving clause, operates to render those provisions redundant ab initio and applies to all pending proceedings. Following its own coordinate bench and a similar view of another HC, it ruled that show cause notices, orders-in-original and orders-in-appeal not attaining finality (including those pending in writ or appellate proceedings, with no Tribunal constituted) are not 'transactions past and closed' and stand lapsed. Consequently, the impugned actions were quashed and petitioners were held entitled to refund of IGST paid on export of goods in accordance with Rule 96.