On omission/repeal of Rules 89(4B) & 96(10) of the CGST Rules, pending proceedings lapsed
October 3, 2025
GST, High Courts
On omission/repeal of Rules 89(4B) and 96(10) of the CGST Rules, all pending proceedings were not preserved and will stand lapsed. In a recent judgment, Bombay High Court held that following the omission/repeal of Rules 89(4B) and 96(10) of the CGST Rules. in the absence of any saving …