https://www.taxtmi.com/caselaws?id=788293 Omission by Notification No.20/2024 of Rule 96(10) and Rule 89(4B) is treated as a repeal without a saving clause and therefore operates prospectively to extinguish provisions governing proceedings that had not attained finality at the time of omission; accordingly, show cause notices and orders pending and not finally adjudicated as on the omission date lapse and are quashed, and affected taxpayers may maintain IGST refund claims which must be processed under the remaining operative provisions within the prescribed timeline. en-us Thu, 12 Mar 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788293 Omission by Notification No.20/2024 of Rule 96(10) and Rule 89(4B) is treated as a repeal without a saving clause and therefore operates prospectively to extinguish provisions governing proceedings that had not attained finality at the time of omission; accordingly, show cause notices and orders pending and not finally adjudicated as on the omission date lapse and are quashed, and affected taxpayers may maintain IGST refund claims which must be processed under the remaining operative provisions within the prescribed timeline. Case-Laws GST Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788293