https://www.taxtmi.com/caselaws?id=794690 Omission of Rule 89(4B) of the CGST Rules by Notification No. 20/2024-Central Tax was treated as applying to pending GST refund proceedings where final adjudication had not been completed, in the absence of any saving clause. Following earlier co-ordinate bench views on analogous refund provisions, proceedings still pending before the adjudicating authority or under challenge in court were not treated as closed transactions. On that basis, action founded on the omitted rule could not survive, and the show-cause notice and order-in-original were quashed, with the refund claim to be processed in accordance with law. en-us Thu, 02 Jul 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794690 Omission of Rule 89(4B) of the CGST Rules by Notification No. 20/2024-Central Tax was treated as applying to pending GST refund proceedings where final adjudication had not been completed, in the absence of any saving clause. Following earlier co-ordinate bench views on analogous refund provisions, proceedings still pending before the adjudicating authority or under challenge in court were not treated as closed transactions. On that basis, action founded on the omitted rule could not survive, and the show-cause notice and order-in-original were quashed, with the refund claim to be processed in accordance with law. Case-Laws GST Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794690