https://www.taxtmi.com/caselaws?id=801109 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 applies to pending proceedings where no savings clause or legal fiction preserves actions initiated under the omitted rule. Without an enabling provision permitting their continuation, proceedings based on the omitted rule enure to the benefit of assessees. Erroneous-refund demands raised under the rule in the identified pending issues could not survive and were quashed. en-us Wed, 09 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801109 Omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 applies to pending proceedings where no savings clause or legal fiction preserves actions initiated under the omitted rule. Without an enabling provision permitting their continuation, proceedings based on the omitted rule enure to the benefit of assessees. Erroneous-refund demands raised under the rule in the identified pending issues could not survive and were quashed. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801109