GST refund and recovery proceedings founded solely on omitted rules lapse absent express saving clause.
Omission of Rule 89(4B) and Rule 96(10) without an express saving clause causes pending proceedings and non-final orders founded solely on those rules to lapse, except for transactions past and closed. The General Clauses Act's preservation principle does not apply to omissions effected by subordinate rules/notification, and transitional or laying provisions of the parent statute do not operate as omnibus saving clauses. Consequently, undisposed show cause notices and orders dependent only on the omitted rules were quashed and affected refund applications were remitted for reconsideration after hearing within a stipulated period.