https://www.taxtmi.com/caselaws?id=783516 HC held that the challenge to the vires of Rules 89(4B) and 96(10) of the CGST Rules, 2017 is fully governed by its earlier decision in a connected batch of matters. Applying that ratio, the Court held that upon omission of the impugned 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 non-finalised proceedings (including pending show cause notices and appeals) based solely on those Rules do not survive and lapse. The petition is accordingly treated as covered by that view and is listed for directions/disposal on 02.12.2025. en-us Tue, 25 Nov 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783516 HC held that the challenge to the vires of Rules 89(4B) and 96(10) of the CGST Rules, 2017 is fully governed by its earlier decision in a connected batch of matters. Applying that ratio, the Court held that upon omission of the impugned 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 non-finalised proceedings (including pending show cause notices and appeals) based solely on those Rules do not survive and lapse. The petition is accordingly treated as covered by that view and is listed for directions/disposal on 02.12.2025. Case-Laws GST Tue, 25 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783516