https://www.taxtmi.com/circulars?id=71104 Omission of rule 96(10) of the CGST Rules, 2017, without an accompanying saving clause, applies to proceedings pending on the date of omission. The restrictions previously contained in that sub-rule cannot be enforced in such pending matters. Section 6 of the General Clauses Act, 1897 does not preserve pending proceedings following omission of a rule. Continuance requires an express saving provision or another legal mechanism preserving existing rights and proceedings. en-us Mon, 24 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71104 Omission of rule 96(10) of the CGST Rules, 2017, without an accompanying saving clause, applies to proceedings pending on the date of omission. The restrictions previously contained in that sub-rule cannot be enforced in such pending matters. Section 6 of the General Clauses Act, 1897 does not preserve pending proceedings following omission of a rule. Continuance requires an express saving provision or another legal mechanism preserving existing rights and proceedings. Circulars GST Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71104