Calcutta HC says Omitted Rule 96(10) Cannot Sustain Pending GST Proceedings

The Department had issued a Section 74 notice for July 2017 to March 2022 alleging contravention of Rule 96(10), even though the Rule had been unconditionally omitted from 8 October 2024 without a saving clause. Calcutta High Court held that the Supreme Court had already settled the issue and quashed both the SCN and consequential orders founded solely on the omitted provision.