https://www.taxtmi.com/article/detailed?id=16892 Omission of Rules 89(4B) and 96(10) of the CGST Rules, 2017, without a saving clause, prevents those refund restrictions from being relied upon in live GST refund proceedings. Where a refund claim, show cause notice, adjudication, appeal or writ petition remains pending, the omitted rule is not ordinarily available to deny refund merely because it existed earlier. The controlling enquiry is whether the matter was still pending when the rule was omitted and whether the omission notification preserved pending proceedings; absent such preservation, the authority must decide the claim under the law as it stands after omission. en-us Fri, 10 Jul 2026 07:44:23 +0530 Fri, 10 Jul 2026 07:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16892 Omission of Rules 89(4B) and 96(10) of the CGST Rules, 2017, without a saving clause, prevents those refund restrictions from being relied upon in live GST refund proceedings. Where a refund claim, show cause notice, adjudication, appeal or writ petition remains pending, the omitted rule is not ordinarily available to deny refund merely because it existed earlier. The controlling enquiry is whether the matter was still pending when the rule was omitted and whether the omission notification preserved pending proceedings; absent such preservation, the authority must decide the claim under the law as it stands after omission. Articles Goods and Services Tax - GST Fri, 10 Jul 2026 07:44:23 +0530 https://www.taxtmi.com/article/detailed?id=16892