https://www.taxtmi.com/article/detailed?id=17410 Unconditional omission of Rule 96(10) of the CGST Rules, without a saving clause, removes the legal basis for proceedings founded solely on that Rule. The relevant issue is whether a legal foundation remains after omission, not merely whether the Rule existed during the tax period or when proceedings began. Section 74 provides procedural machinery but does not create the substantive restriction under Rule 96(10). Pending demands require examination of their surviving statutory foundation; independent allegations under other provisions must be assessed separately. en-us Wed, 16 Sep 2026 08:39:21 +0530 Wed, 16 Sep 2026 08:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17410 Unconditional omission of Rule 96(10) of the CGST Rules, without a saving clause, removes the legal basis for proceedings founded solely on that Rule. The relevant issue is whether a legal foundation remains after omission, not merely whether the Rule existed during the tax period or when proceedings began. Section 74 provides procedural machinery but does not create the substantive restriction under Rule 96(10). Pending demands require examination of their surviving statutory foundation; independent allegations under other provisions must be assessed separately. Articles Goods and Services Tax - GST Wed, 16 Sep 2026 08:39:21 +0530 https://www.taxtmi.com/article/detailed?id=17410