https://www.taxtmi.com/caselaws?id=800436 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, without a saving or sunset clause, prevents the omitted subordinate rule from being applied to pending refund proceedings. The governing principle is that subordinate legislation ceases to operate upon omission unless the rule-making authority expressly preserves its continuing effect. Refund claims cannot therefore be rejected solely by reference to Rule 96(10) after its omission, and proceedings founded exclusively on that rule are unsustainable. en-us Thu, 24 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800436 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017, without a saving or sunset clause, prevents the omitted subordinate rule from being applied to pending refund proceedings. The governing principle is that subordinate legislation ceases to operate upon omission unless the rule-making authority expressly preserves its continuing effect. Refund claims cannot therefore be rejected solely by reference to Rule 96(10) after its omission, and proceedings founded exclusively on that rule are unsustainable. Case-Laws GST Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800436