https://www.taxtmi.com/caselaws?id=801209 Rule 96(10) of the Central Goods and Services Tax Rules, 2017 was omitted from 8 October 2024 without a saving or sunset clause. Proceedings begun under an omitted rule may continue only where the omission expressly preserves them or a statutory legal fiction provides for their continuation. In the absence of either mechanism, the omission applies to proceedings that remained unresolved on the effective date and ends their legal basis. Accordingly, pending proceedings founded on Rule 96(10) cannot continue after 8 October 2024. en-us Wed, 30 Sep 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801209 Rule 96(10) of the Central Goods and Services Tax Rules, 2017 was omitted from 8 October 2024 without a saving or sunset clause. Proceedings begun under an omitted rule may continue only where the omission expressly preserves them or a statutory legal fiction provides for their continuation. In the absence of either mechanism, the omission applies to proceedings that remained unresolved on the effective date and ends their legal basis. Accordingly, pending proceedings founded on Rule 96(10) cannot continue after 8 October 2024. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801209