Omission of GST Rules 89(4B) & 96(10) Without Saving Clause: Bombay HC’s Ruling in Hikal Ltd. Case

The Bombay High Court's ruling in the "Hikal Ltd case" addresses the "omission of GST rules without a saving clause." This is a significant ruling that provides clarity on the legal standing of claims made by the EPFO during the corporate insolvency resolution process. The court's decision, which is a significant victory for the government, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a company can be held responsible for the misdeeds of another person.