https://www.taxtmi.com/caselaws?id=798610 Rule 96(10) was omitted unconditionally from 8 October 2024 without a saving clause. In the absence of an express saving provision or statutory mechanism preserving pending matters, the omitted rule cannot support the initiation or continuation of proceedings. Proceedings and demands founded solely on Rule 96(10), including show-cause notices and consequential orders, therefore lack a continuing legal basis. Departmental instructions directing that no proceedings be initiated or pursued under the omitted rule reinforce that consequence. The relevant show-cause notice and consequential orders were quashed and set aside in favour of the assessee. en-us Thu, 03 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798610 Rule 96(10) was omitted unconditionally from 8 October 2024 without a saving clause. In the absence of an express saving provision or statutory mechanism preserving pending matters, the omitted rule cannot support the initiation or continuation of proceedings. Proceedings and demands founded solely on Rule 96(10), including show-cause notices and consequential orders, therefore lack a continuing legal basis. Departmental instructions directing that no proceedings be initiated or pursued under the omitted rule reinforce that consequence. The relevant show-cause notice and consequential orders were quashed and set aside in favour of the assessee. Case-Laws GST Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798610