https://www.taxtmi.com/caselaws?id=778317 Omission/repeal of subordinate Rules governing refund restrictions for export removes those provisions ab initio and, absent savings clauses, causes pending show cause proceedings and nonfinal orders to lapse; outcome: undisposed show cause notices and orders made after omission, and pre-omission orders not finally concluded on appeal, are not preserved and will stand lapsed. The General Clauses Act protection (Section 6) does not apply to repeal by subordinate rules and cannot be invoked via the parent Acts savings provision; outcome: Section 6 and Section 174(3) do not save the omitted rules or pending proceedings. Clause conferring commencement does not prevent lapse. en-us Thu, 11 Sep 2025 00:00:00 +0530 Wed, 27 May 2026 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778317 Omission/repeal of subordinate Rules governing refund restrictions for export removes those provisions ab initio and, absent savings clauses, causes pending show cause proceedings and nonfinal orders to lapse; outcome: undisposed show cause notices and orders made after omission, and pre-omission orders not finally concluded on appeal, are not preserved and will stand lapsed. The General Clauses Act protection (Section 6) does not apply to repeal by subordinate rules and cannot be invoked via the parent Acts savings provision; outcome: Section 6 and Section 174(3) do not save the omitted rules or pending proceedings. Clause conferring commencement does not prevent lapse. Case-Laws GST Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778317