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        GST

        On repeal/omission of CGST Rules 89(4B) and 96(10) by...

        Omission of CGST Rules 89(4B) and 96(10) makes pending export refund show-cause notices and orders lapse, petition disposed

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                On repeal/omission of CGST Rules 89(4B) and 96(10) by Notification dated 08 October 2024, and in the absence of any saving clause or applicability of Section 6 of the General Clauses Act, pending proceedings founded on the omitted provisions are not preserved; undisposed show cause notices, and orders (whether passed after 08 October 2024 or passed earlier but not yet final due to appeal/challenge and not "transactions past and closed") stand lapsed, leading to disposal of the petition. The revenue was left at liberty to initiate action on any other issue, with all contentions, including competence, kept open. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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