Omission of GST refund restriction rule ends its application to proceedings pending on its omission date.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Omission of rule 96(10) of the CGST Rules without a saving clause applies to all proceedings pending on the date of omission, preventing the rule's restrictions from governing those matters. Section 6 of the General Clauses Act does not preserve pending proceedings after omission of a rule; their continuation requires an express saving provision or a statutory legal device. Unlike the Central Excise and Customs laws, GST law contains no comparable saving clause. CBIC may accept the Supreme Court's stated position.....