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- Whether proceedings initiated under any Section/ Rules can be sustained after its omission from the statute book ?
Whether proceedings initiated under any Section/ Rules can be sustained after its omission from the statute book ?
Issue Favourable to Tax Payer ?:- yes
Held - The proceedings had been initiated against the petitioners for recovery of benefits availed by the petitioners under Rule-96 of the Central Goods & Services Rules, 2017 [for short “the CGST Rules”]. These proceedings had been initiated on the ground that the petitioners have violated the condit.....
Issue Favourable to Tax Payer ?:- yes
Held - With effect from 8th October, 2024, Rule 96(10) of the CGST rules was itself omitted. Pursuant to the said omission, different High Courts had the opportunity to consider Rule 96(10) of the CGST Rules.
W.P. (C) 17447/2023 Sance Laboratories Pvt. Ltd. vs. Union of India: In the above case, the Kerala High Court had considered the consti.....
Issue Favourable to Tax Payer ?:- yes
Held - The decision in Chandpaklal Ramanlal Shah (Supra) is distinguishable. There, the charge was framed under the main Section, which was never omitted or repealed. In the present case, the allegation against the Petitioners relates to the violation of the impugned Rules, which have been omitted or repealed without any savings clause. Therefore, based upon Chandpaklal Ramanlal Shah (.....
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 meaning thereby that Rule 96(10) would stand omitted prospectively but applicable to pending proceedings/cases where final adjudication has not taken place.
The omission of Rule 96(10) would apply to all the proceedings/cases/ petitions which are pending for adjudication either before this Cou.....
Issue Favourable to Tax Payer ?:- yes
Held – Admittedly, the Rule 96 (10) of CGST Rule, 2017 was omitted from the statute book on 8th October, 2024 and the order impugned was passed on 30th January, 2025.
Having regard to the judgment delivered in the case of Kolhapur Canesugar Works Ltd. (supra), it would transpire that the effect of omission of rule from t.....
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 passed on 30th January, 2025.
Having regard to the judgment delivered in the case of Kolhapur Canesugar Works Ltd. (supra), it would transpire that the effect of omission of rule from the statute book is different from the effec.....
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