https://www.taxtmi.com/caselaws?id=783517 HC, following its ruling in Hikal Ltd., held that upon omission of Rules 89(4B) and 96(10) of the CGST Rules by Notification dated 08.10.2024, and in the absence of any saving clause or recourse to Section 6 of the General Clauses Act, all pending proceedings founded on the impugned Rules stand lapsed. This includes undisposed show cause notices, orders passed after 08.10.2024, and pre-08.10.2024 orders that are sub judice in appeal or writ and hence not "transactions past and closed." The writ petition was accordingly disposed of, while expressly reserving all parties' rights and contentions regarding any fresh or alternate proceedings. en-us Tue, 02 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783517 HC, following its ruling in Hikal Ltd., held that upon omission of Rules 89(4B) and 96(10) of the CGST Rules by Notification dated 08.10.2024, and in the absence of any saving clause or recourse to Section 6 of the General Clauses Act, all pending proceedings founded on the impugned Rules stand lapsed. This includes undisposed show cause notices, orders passed after 08.10.2024, and pre-08.10.2024 orders that are sub judice in appeal or writ and hence not "transactions past and closed." The writ petition was accordingly disposed of, while expressly reserving all parties' rights and contentions regarding any fresh or alternate proceedings. Case-Laws GST Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783517