Order Passed u/r 96 (10) of CGST Rules, 2017 after same was Omitted without any Saving Clause is Invalid: Uttarakhand HC

The Uttarakhand High Court has struck down a Goods and Services Tax (GST) order that was issued under an omitted rule, specifically CGST Rule 96(10), in the absence of a saving clause. The court ruled that an order passed under a rule that has been deleted from the statute, without a specific provision to preserve its applicability to past cases, is invalid. This decision highlights the critical importance of legislative precision and procedural correctness in tax laws, ensuring that tax demands or actions are based on currently valid legal provisions and not on rules that have been removed without appropriate saving clauses.