Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Omission of a statutory rule that lacks a saving clause removes the legal basis for actions taken solely under it; the impugned recovery proceedings were instituted exclusively under Rule 96(10) of the CGST Rules and, following the rule's omission, the statutory foundation ceased to exist, requiring those orders to be set aside. The article explains the court's application of the principle that administrative orders cannot survive the repeal or omission of the provision authorising them in the absence of a saving clause, and records the consequent allowance of the writ petitions and dismissal of related contentions without costs.
Omission of a statutory rule that lacks a saving clause removes the legal basis for actions taken solely under it; the impugned recovery proceedings were instituted exclusively under Rule 96(10) of the CGST Rules and, following the rule's omission, the statutory foundation ceased to exist, requiring those orders to be set aside. The article explains the court's application of the principle that administrative orders cannot survive the repeal or omission of the provision authorising them in the absence of a saving clause, and records the consequent allowance of the writ petitions and dismissal of related contentions without costs.
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