Pending proceedings under rule 96(10) of the CGST Rules lapse upon omission of rule in absence of a specific saving clause – Supreme Court

In brief

Recently, the Division Bench of the Supreme Court¹ , relying on the decision by the Constitution Bench of the Supreme Court² , held that all pending proceedings in respect of rule 96(10) of the Central Goods and Services Tax Rules, 2017 (CGST Rules) would lapse once the rule was omitted, in the absence of a specific savings clause. The court also directed that a copy of its order be sent to all High Courts, where the registry of the respective High Courts would ensure that all cases relating to the issue would be put before the High Courts expeditiously to bring a decisive end to all the litigation on this issue.