https://www.taxtmi.com/caselaws?id=801009 Rule 96(10) of the CGST Rules was omitted with effect from 8 October 2024. In the absence of an express saving clause or another legal mechanism preserving pending matters, the omitted rule cannot continue to govern proceedings pending on the omission date. Its restrictions therefore cannot be applied to those matters, and proceedings and consequential orders founded on the omitted rule are vitiated. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801009 Rule 96(10) of the CGST Rules was omitted with effect from 8 October 2024. In the absence of an express saving clause or another legal mechanism preserving pending matters, the omitted rule cannot continue to govern proceedings pending on the omission date. Its restrictions therefore cannot be applied to those matters, and proceedings and consequential orders founded on the omitted rule are vitiated. Case-Laws GST Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801009