https://www.taxtmi.com/circulars?id=71943 Deletion of Rule 96(10) of the Uttar Pradesh GST Rules is clarified to apply retrospectively from 23 October 2017, when the restriction took effect. Field formations are advised to deal with pending proceedings concerning Rule 96(10) in accordance with the Supreme Court decision in Goodluck India Ltd. A similar procedure applies, with necessary modifications, to the deletion of Rules 89(4A) and 89(4B). Pending proceedings can continue only where an express provision or other legal arrangement preserves them. en-us Fri, 30 Oct 2026 00:00:00 +0530 Fri, 06 Nov 2026 18:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71943 Deletion of Rule 96(10) of the Uttar Pradesh GST Rules is clarified to apply retrospectively from 23 October 2017, when the restriction took effect. Field formations are advised to deal with pending proceedings concerning Rule 96(10) in accordance with the Supreme Court decision in Goodluck India Ltd. A similar procedure applies, with necessary modifications, to the deletion of Rules 89(4A) and 89(4B). Pending proceedings can continue only where an express provision or other legal arrangement preserves them. Circulars GST - States Fri, 30 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71943