https://www.taxtmi.com/caselaws?id=798255 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, effective from 8 October 2024, applies for the benefit of assessees in all proceedings pending on that date. The removal of the restrictive provision must be given effect when processing challenges to show-cause notices, orders-in-original and consequential refund claims. Pending matters are therefore to be dealt with without applying the omitted restriction. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798255 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, effective from 8 October 2024, applies for the benefit of assessees in all proceedings pending on that date. The removal of the restrictive provision must be given effect when processing challenges to show-cause notices, orders-in-original and consequential refund claims. Pending matters are therefore to be dealt with without applying the omitted restriction. Case-Laws GST Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798255