TaxTMI 
TaxTMI 
2026 (7) TMI 576
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....tioner has prayed for the following reliefs: "(a) That this Hon'ble Court may be pleased to call for all papers and proceedings of the Petitioner's case pertaining to the Impugned SCN issued by the Respondent No. 2 (Exhibit-1), and after examining the validity, legality and propriety thereof, be pleased to issue a Writ of Mandamus or any other appropriate writ, order or direction to quash the Impugned SCN and proceedings arising thereof; (Exhibit-1). (aa) That this Hon'ble Court be pleased to issue a writ of Mandamus or a writ in the nature of Mandamus or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioners' case and after going into the validity and legality thereof to quash and set aside the Order-in-Original No. 55/VDR-II/JC-NKS/ADJ/Alstom/GST/2024-25 dated 29.04.2025(Exhibit - 11). (b) That this Hon'ble Court be pleased to issue a Writ of Mandamus, or any other appropriate writ, order or direction that since Rule 89(4B) of the CGST Rules, 2017 has been omitted vide Notification No. 20/2024-Central Tax dated 08.10....
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....ted 13th June, 2025, has dealt with the issue with regard to Notification No. 20/2024 dated 8th October, 2025, repealing Rule 96(10) of the Rules without any saving clause, and has held as under : "203. In view of above conspectus of law, it appears that the recommendations of the GST Council to omit Rule 96(10) prospectively would apply to all the pending proceedings and cases. However, the contention on behalf of the Revenue that the petitioners have filed these petitions challenging the validity of Rule 96(10) cannot be said to be pending proceedings is without any basis because the petitioners have also challenged the show cause notices as well as orders-in-original passed by the respondents by invoking Rule 96(10) for rejecting the refund claims of the petitioners and therefore, it can be said that these petitions are nothing but pending proceedings before the Court which has not achieved finality when the Notification No. 20/2024 came into force with effect from 8th October, 2024. 204. By Notification No. 20/2024 Rules, 2024 have been notified and as per Rule 10 of the said Rules, Rule 96(10) of the CGST Rules has been omitted with prospective effect. This w....
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....avings clause did not back such omission or repeal, and therefore, the common law principle regarding repeals obliterating the repealed provision from the statute book or rule book would apply. The Respondents admit the omission or repeal but contend 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 continued after the repeal (See Keshvan Vs State of Bombay31, State of Punjab Vs Mohar Singh32, Qudrat Ullah Vs Municipal Board, Bareilly33, State of Rajasthan Vs Mangilal Pindwal34 and Mohan Raj Vs Dimbeswari ....
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....t been granted before the repeal went into effect, it cannot be after. If a case is appealed, and pending the appeal the law is changed, the appellate Ct. must dispose of the case under the law in force when its decision was rendered. The effect of the repeal is to obliterate the Statute repealed as completely as if it had never been passed, and it must be considered as a law which never existed, except for the purposes of those actions or suits which were commenced, prosecuted and concluded while it was an existing law. Pending judicial proceedings based upon a Statute cannot proceed after its repeal. This rule holds true until the proceedings have reached a final judgment in the Ct. of last resort, for that Ct., when it comes to announce its decision, conforms it to the law then existing, and may, therefore, reverse a judgment which was correct when pronounced in the subordinate tribunal from whence the appeal was taken, if it appears that pending the appeal a Statute which was necessary to support the judgment of the lower Ct. has been withdrawn by an absolute repeal." (p. 601). XXX XXX XXX RELIEFS 122. Upon comprehensive review of all the above aspect....