TaxTMI 
TaxTMI 
2025 (11) TMI 2022
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....r Standing Counsel Mr. Utkarsh Sharma waives service of notice of Rule on behalf of the respondents. 2. At the outset, learned advocates for the respective parties have submitted that the present writ petitions may be disposed of in terms of the Judgment and Order dated 20.11.2025 passed in group of matters being Special Civil Application No. 3081 of 2025 and allied matters. 3. In the similar set of facts as well as issue, the Court vide Judgment and Order dated 20.11.2025 has held thus: "5. It is not in dispute that the Coordinate Bench of this Court, in a group of matters being Special Civil Application No.22519 of 2019, vide judgment dated 13th June, 2025, has dealt with the issue with regard to Notification No.20/2024 dat....
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....opinion that NotificationNo.20/2024 dated 8th October, 2024 would be applicable to all the pending proceedings/cases meaning thereby that Rule 96(10) would stand omitted prospectively but applicable to pending proceedings/cases where final adjudication has not taken place. 206. Therefore, in view of foregoing reasons, the omission of Rule 96(10) would apply to all the proceedings/cases/petitions which are pending for adjudication either before this Court or before the respondent adjudicating authority and no further proceedings are required to be carried forward and petitioners would be entitled to maintain refund claims of IGST paid on export of goods. 207. In view of above findings, as Rule 96(10) would not beapplicable ....
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....nd that the common law rule would not apply because pending proceedings have been expressly saved. 60. Justice G P Singh, in his "Principles of Statutory Interpretation", 15th edition, has explained that under the common law, the consequences of the repeal of a statute are very drastic. Except as to transactions past and closed, a statute after its repeal is treated as completely obliterated as if it had never been enacted. The effect is to destroy all inchoate rights and all causes of action that may have arisen under the repealed statute. Therefore, leaving aside the cases where proceedings were commenced, prosecuted and brought to a finality before the repeal, no proceeding under the repealed statute can be commenced or continue....
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....red as a law that never existed except for the purpose of those actions which were commenced, prosecuted and concluded whilst it was an existing law." (p. 350)" 12. Again, Crawford in his book on "Statutory Construction"dealing with the general effect of the repeal of an Act states the law in America to be as follows: "A repeal will generally, therefore, divest all inchoate rights which have arisen under the repealed statute, and destroy all accrued causes of action based thereon. As a result, such a repeal, without a saving clause, will destroy any proceeding, whether not yet begun, or whether pending at the time of the enactment of the repealing Act, and not already prosecuted to a final judgment so as to create a vested right" (....
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.... 122. Upon comprehensive review of all the above aspects, we hold that, following the omission or repeal of the impugned Rules, i.e., Rules 89(4B) and 96(10) of the CGST Rules via Notification dated 08 October 2024, and in the absence of any saving clauses or the benefit of Section 6 of the General Clauses Act, all pending proceedings-such as undisposed show cause notices, orders disposing of show cause notices issued after 08 October 2024, or even orders made before 08 October 2024 but not yet finalised due to appeals before the Appellate Authorities or challenges before this Court, thus not constituting "transactions past and closed"-are not preserved and will stand lapsed. 7. A combined reading of the aforesaid judgment....