https://www.taxtmi.com/caselaws?id=782771 HC held that Notification No. 20/2024, omitting Rules 89(4B) and 96(10) of the CGST Rules without any saving clause, applies to all pending proceedings and orders not constituting "transactions past and closed." In the absence of a saving provision or recourse to Section 6 of the General Clauses Act, all undisposed show cause notices, pending adjudications, and orders not attaining finality due to pending appeals or writ petitions stand lapsed. As the appellate Tribunal is not constituted, impugned appellate orders cannot be treated as final. The impugned departmental actions were quashed and petitioners were held entitled to refund of IGST on exports in accordance with Rule 96. en-us Thu, 20 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782771 HC held that Notification No. 20/2024, omitting Rules 89(4B) and 96(10) of the CGST Rules without any saving clause, applies to all pending proceedings and orders not constituting "transactions past and closed." In the absence of a saving provision or recourse to Section 6 of the General Clauses Act, all undisposed show cause notices, pending adjudications, and orders not attaining finality due to pending appeals or writ petitions stand lapsed. As the appellate Tribunal is not constituted, impugned appellate orders cannot be treated as final. The impugned departmental actions were quashed and petitioners were held entitled to refund of IGST on exports in accordance with Rule 96. Case-Laws GST Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782771