https://www.taxtmi.com/circulars?id=71883 The omission of rule 96(10) is clarified as effective retrospectively from 23 October 2017. Field formations are advised to deal with pending proceedings concerning the restriction in accordance with the Supreme Court's decision in Goodluck India, and corresponding treatment applies, with necessary modifications, to the omission of rules 89(4A) and 89(4B). Section 6 of the General Clauses Act, 1897, does not apply to the omission of a rule; pending proceedings can continue only where an express provision or another legal device in the statute or rules preserves them. en-us Fri, 30 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 17:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71883 The omission of rule 96(10) is clarified as effective retrospectively from 23 October 2017. Field formations are advised to deal with pending proceedings concerning the restriction in accordance with the Supreme Court's decision in Goodluck India, and corresponding treatment applies, with necessary modifications, to the omission of rules 89(4A) and 89(4B). Section 6 of the General Clauses Act, 1897, does not apply to the omission of a rule; pending proceedings can continue only where an express provision or another legal device in the statute or rules preserves them. Circulars GST - States Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71883