https://www.taxtmi.com/caselaws?id=799078 Omission of Rule 96(10) of the CGST/WBGST Rules without a saving clause means that proceedings or demands founded solely on that rule cannot be initiated or continued. Without a statutory saving provision or legal fiction preserving accrued proceedings, the omitted rule ceases to have operative effect. Departmental instructions aligned with this position by requiring field formations not to commence or pursue such matters. Consequently, Section 74 proceedings and consequential orders based exclusively on omitted Rule 96(10) were unsustainable and quashed. en-us Tue, 15 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799078 Omission of Rule 96(10) of the CGST/WBGST Rules without a saving clause means that proceedings or demands founded solely on that rule cannot be initiated or continued. Without a statutory saving provision or legal fiction preserving accrued proceedings, the omitted rule ceases to have operative effect. Departmental instructions aligned with this position by requiring field formations not to commence or pursue such matters. Consequently, Section 74 proceedings and consequential orders based exclusively on omitted Rule 96(10) were unsustainable and quashed. Case-Laws GST Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799078