https://www.taxtmi.com/caselaws?id=787539 Omission of Rule 96(10) of the Central Goods and Services Tax Rules without a saving clause removes the statutory foundation for proceedings and recovery orders founded solely on that rule; consequently such orders cannot lawfully survive post-omission. The analysis addresses the rule's relationship to Section 16 of the IGST framework and considers challenges under principles of equality and freedom of trade; where no independent statutory or factual basis exists apart from the omitted rule, those proceedings and recovery demands are rendered without legal basis and are liable to be set aside, favouring the taxpayer. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 07 Mar 2026 08:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787539 Omission of Rule 96(10) of the Central Goods and Services Tax Rules without a saving clause removes the statutory foundation for proceedings and recovery orders founded solely on that rule; consequently such orders cannot lawfully survive post-omission. The analysis addresses the rule's relationship to Section 16 of the IGST framework and considers challenges under principles of equality and freedom of trade; where no independent statutory or factual basis exists apart from the omitted rule, those proceedings and recovery demands are rendered without legal basis and are liable to be set aside, favouring the taxpayer. Case-Laws GST Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787539