https://www.taxtmi.com/article/detailed?id=16018 Budget 2026 amends Section 13(8) of the IGST Act to reframe the treatment of intermediary services and the place of supply, but omits an explicit saving clause; under the Hikal principle, omission of a provision without preservation can render non final proceedings unsustainable, leaving only matters that are "past and closed" unaffected and potentially stripping pending investigations, show cause notices, adjudications and appeals of their statutory anchor. en-us Sat, 14 Mar 2026 08:38:21 +0530 Sat, 14 Mar 2026 08:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16018 Budget 2026 amends Section 13(8) of the IGST Act to reframe the treatment of intermediary services and the place of supply, but omits an explicit saving clause; under the Hikal principle, omission of a provision without preservation can render non final proceedings unsustainable, leaving only matters that are "past and closed" unaffected and potentially stripping pending investigations, show cause notices, adjudications and appeals of their statutory anchor. Articles Goods and Services Tax - GST Sat, 14 Mar 2026 08:38:21 +0530 https://www.taxtmi.com/article/detailed?id=16018