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When a Rule Vanishes: Bombay High Court Presses Reset on IGST-Refund Litigation
The Bombay High Court has held that once Rule 89(4B) and Rule 96(10) of the CGST Rules were omitted by Notification No. 20/2024–CT dated 08.10.2024, all pending proceedings founded solely on alleged breach of those rules lapsed, absent any saving clause or the shelter of Section 6 of the General Clauses Act, 1897 (GCA). Result: show-cause notices (SCNs) , orders-in-original (OIOs) passed after 08.10.2024,...... Read More