https://www.taxtmi.com/caselaws?id=469924 Omission of Rule 96(10) of the CGST Rules, 2017 without a saving clause was held to apply to pending refund-related proceedings that had not attained finality. Proceedings still pending before the Court or the adjudicating authority, and orders not yet final, were treated as continuing matters rather than closed transactions. On that basis, action taken solely under the omitted rule could not survive, the impugned action was quashed, and the refund claims were directed to be processed in accordance with law. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 08 Jul 2026 20:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469924 Omission of Rule 96(10) of the CGST Rules, 2017 without a saving clause was held to apply to pending refund-related proceedings that had not attained finality. Proceedings still pending before the Court or the adjudicating authority, and orders not yet final, were treated as continuing matters rather than closed transactions. On that basis, action taken solely under the omitted rule could not survive, the impugned action was quashed, and the refund claims were directed to be processed in accordance with law. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469924