TaxTMI 
TaxTMI 
2026 (9) TMI 636
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..... Shovan Ojha. Ms. Tulika Roy. Mr. Piyush Khaitan. For the CGST & CX: Mr. Bhaskar Prosad Banerjee. Ms. Ekta Sinha. ORDER 1. The core issue involved herein pertains to the illegal and unsustainable claim raised by the respondents against the petitioners on the premise, that the petitioners have acted in contravention of the provisions of Rule 96 (10) of the CGST/WBGST Rules, 2017 despite t....
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....n be initiated or continued on the basis thereof. Relevant extracts of Paragraphs 6 to 9 of the said judgment are herein below for ready reference: "6. It has held by the Constitution Bench that if on omission of a rule, there was a provision for continuance of the proceedings already initiated or if by incorporation of a provision in the statute there was a legal device adopted, creating....
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.... clause was to bring to an end, the unnecessary complications once and for all and the intention cannot be to keep alive the unnecessary complications insofar as the pending proceedings are concerned. 8. We find no good reason to interfere with the well-reasoned judgment of the High Court. We are told that there are many proceedings pending before the various High Courts and conflicting d....
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....24.08.2026 instructing the field formations not to initiate or pursue proceedings based upon the omitted Rule 96(10). A copy of the Memorandum dated 24.8.2026 is kept on record. 4. Learned counsel appearing for GST Authorities files Affidavit-in-Opposition to the writ petition and the same is taken on record. It is submitted that the respondents have acted in accordance with law as prevailing a....