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    <title>The Tale of Hikal Limited and the Vanishing INDIA GST Tax Rule 96(10)</title>
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    <description>The repeal of Rule 96(10) removes its operative force and, absent an express savings clause in the repeal notification, pending show cause notices, adjudications and appeals founded solely on that rule cease; finally concluded matters remain unaffected, and general saving provisions applicable to primary legislation do not revive proceedings based on a delegated rule.</description>
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      <description>The repeal of Rule 96(10) removes its operative force and, absent an express savings clause in the repeal notification, pending show cause notices, adjudications and appeals founded solely on that rule cease; finally concluded matters remain unaffected, and general saving provisions applicable to primary legislation do not revive proceedings based on a delegated rule.</description>
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