#Rule Omission

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.

Chhattisgarh High Court rules that a candidate cannot be disqualified under a repealed two-child policy if the third child was born after the rule's omission. The judgment reinforces that administrative rules cannot be applied retrospectively to deny employment rights, setting a precedent for service law jurisprudence.