https://www.taxtmi.com/caselaws?id=802257 The question whether the omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 applies to proceedings pending on the date of omission was not independently adjudicated by the Supreme Court when it dismissed the special leave petition. The dismissal therefore did not determine the issue. en-us Mon, 05 Oct 2026 00:00:00 +0530 Tue, 03 Nov 2026 09:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802257 The question whether the omission of Rule 96(10) of the Central Goods and Services Tax Rules, 2017 applies to proceedings pending on the date of omission was not independently adjudicated by the Supreme Court when it dismissed the special leave petition. The dismissal therefore did not determine the issue. Case-Laws GST Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802257