https://www.taxtmi.com/caselaws?id=785578 Omission of Rule 96(10) of the CGST Rules without an express savings clause causes pending proceedings initiated under that rule to lapse, subject to the operation of Section 6 of the General Clauses Act. The deletion does not preserve assessments or other actions commenced under the omitted rule where no saving provision protects them. Consistent High Court rulings support nullification of such pending proceedings. Consequently, assessments founded on Rule 96(10) are set aside, and amounts recovered under those proceedings are refundable. en-us Wed, 21 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785578 Omission of Rule 96(10) of the CGST Rules without an express savings clause causes pending proceedings initiated under that rule to lapse, subject to the operation of Section 6 of the General Clauses Act. The deletion does not preserve assessments or other actions commenced under the omitted rule where no saving provision protects them. Consistent High Court rulings support nullification of such pending proceedings. Consequently, assessments founded on Rule 96(10) are set aside, and amounts recovered under those proceedings are refundable. Case-Laws GST Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785578