https://www.taxtmi.com/caselaws?id=782458 HC held that, following the omission of Rule 96(10) of the CGST Rules with effect from 8.10.2024 and its declaration as unconstitutional by other HCs, no proceedings can be continued or initiated under the said rule. All pending SCNs, orders and appeals founded on Rule 96(10) are not treated as closed transactions and must be given the benefit of the omission. As the present matter was only at the summons stage, the HC quashed the summons, the SCN and all consequential orders. The petitioner, already having made the additional 10% pre-deposit for appeal, was entitled to refund benefits without restriction under Rule 96(10). Petition allowed. en-us Thu, 27 Nov 2025 00:00:00 +0530 Sat, 29 Nov 2025 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782458 HC held that, following the omission of Rule 96(10) of the CGST Rules with effect from 8.10.2024 and its declaration as unconstitutional by other HCs, no proceedings can be continued or initiated under the said rule. All pending SCNs, orders and appeals founded on Rule 96(10) are not treated as closed transactions and must be given the benefit of the omission. As the present matter was only at the summons stage, the HC quashed the summons, the SCN and all consequential orders. The petitioner, already having made the additional 10% pre-deposit for appeal, was entitled to refund benefits without restriction under Rule 96(10). Petition allowed. Case-Laws GST Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782458