https://www.taxtmi.com/caselaws?id=797814 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a savings clause operates retrospectively, including for pending refund-recovery proceedings. The omitted rule cannot support continuing recovery action merely because proceedings were initiated before its omission. Pending refund-recovery matters require reconsideration on the basis that Rule 96(10) has ceased to apply. en-us Mon, 17 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797814 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 without a savings clause operates retrospectively, including for pending refund-recovery proceedings. The omitted rule cannot support continuing recovery action merely because proceedings were initiated before its omission. Pending refund-recovery matters require reconsideration on the basis that Rule 96(10) has ceased to apply. Case-Laws GST Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797814