https://www.taxtmi.com/article/detailed?id=15139 Omission of Rules 89(4B) and 96(10) of the CGST Rules without an express savings clause expunges those subordinate provisions and causes pending proceedings founded solely on them to lapse, since Section 6 of the General Clauses Act does not apply to omissions by subordinate legislation; refund claims arising from such proceedings are to be reconsidered on fresh merits after a fair hearing. en-us Fri, 26 Sep 2025 08:29:03 +0530 Fri, 26 Sep 2025 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15139 Omission of Rules 89(4B) and 96(10) of the CGST Rules without an express savings clause expunges those subordinate provisions and causes pending proceedings founded solely on them to lapse, since Section 6 of the General Clauses Act does not apply to omissions by subordinate legislation; refund claims arising from such proceedings are to be reconsidered on fresh merits after a fair hearing. Articles Goods and Services Tax - GST Fri, 26 Sep 2025 08:29:03 +0530 https://www.taxtmi.com/article/detailed?id=15139