Omission of Rule 96(10) of the CGST Rules, without a saving provision or legal fiction preserving pending proceedings, prevents continuation of recovery action for allegedly erroneous refunds founded on that omitted rule. Because the show-cause notice did not aver any enabling provision, the High Court quashed the demands under Issues 1 and 2. The writ petition was partly allowed, while the remaining issues were left for response and determination in accordance with law.
Omission of Rule 96(10) of the CGST Rules, without a saving provision or legal fiction preserving pending proceedings, prevents continuation of recovery action for allegedly erroneous refunds founded on that omitted rule. Because the show-cause notice did not aver any enabling provision, the High Court quashed the demands under Issues 1 and 2. The writ petition was partly allowed, while the remaining issues were left for response and determination in accordance with law.
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TaxTMI 
TaxTMI 
