Case Law Analysis
|Calcutta High Court
Omission of CGST Rule 96(10) Without Saving Clause Invalidates Proceedings | Calcutta HC Quashes GST Notice
Calcutta HC held that CGST Rule 96(10), omitted without a saving clause, has no legal existence and cannot ground proceedings, quashing GST notice against Glen Industries. This confirms that actions under omitted rules are invalid, impacting taxpayers.