2026 (9) TMI 1104

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.... Agarwal. Mr. Shovan Ojha.Ms. Tulika Roy. For the DGGI Authority: Mr. Bhaskar Prosad Banerjee. Mr. Tapan Bhanja. Mr. Gourab Karmakar. For the CGST Authorities: Mr. Uday Shankar Bhattacharya. Ms. Ekta Sinha. For the Union of India: Mr. Soumen Bhattacharya. ORDER 1. The core issue involved herein pertains to the illegal and unsustainable claim raised by the respondents against the pet....

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....tegorically held that upon omission of a provision without any saving clause the provision ceases to exist in the eye of law and no proceedings can 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 fo....

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....on should be prospective is also advisory in nature and does not bind the rule making authority. The intention to omit the rule without any saving 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 ....

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....ion of law laid down by the Hon'ble Supreme Court in the case of M/s Goodluck India limited & Anr. (supra) and has issued Office Memorandum dated 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-Oppos....