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Omission of GST Rule 96(10) without a saving clause or statutory mechanism preserving earlier action prevents pending proceedings under the omitted rule from continuing. Applying the Supreme Court principle in Good Luck India Limited, proceedings founded on Rule 96(10) were vitiated following its omission. The impugned orders were set aside, while respondents remained free to take appropriate measures as permitted by law.
Omission of GST Rule 96(10) without a saving clause or statutory mechanism preserving earlier action prevents pending proceedings under the omitted rule from continuing. Applying the Supreme Court principle in Good Luck India Limited, proceedings founded on Rule 96(10) were vitiated following its omission. The impugned orders were set aside, while respondents remained free to take appropriate measures as permitted by law.
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TaxTMI 
TaxTMI 
