Whether proceedings initiated under any Section/ Rules can be sustained after its omission from the statute book ?
TRT-2025-1398
Issue Favourable to Tax Payer ?:- yes
Held - we are of the opinion that Notification No. 20/2024 dated 8th October, 2024 would be applicable to all the pending proceedings/cases me.....
TRT-2025-1397
Issue Favourable to Tax Payer ?:- yes
Held – Admittedly, the Rule 96 (10) of CGST Rule, 2017 was omitted from the statute book on 8th Octobe.....
TRT-2025-1396
Issue Favourable to Tax Payer ?:- yes
Held - Admittedly, the rule was omitted from the statute book on 8th October, 2024 and the order impugned was&nbs.....
