Orders Under Omitted Rule 96(10) Of CGST Rule, 2017 Post 8th Oct, 2024 Not Valid; No Savings Clause: Uttarakhand High Court

The Uttarakhand High Court invalidated GST orders passed under Rule 96(10) after its October 8, 2024 omission from CGST Rules. Justice Manoj Tiwari held that authorities cannot apply repealed provisions even if the original notice predated the amendment. The case involved ₹3.2 crore refund rejection based on a rule deleted before the final order. This technical but important judgment enforces the principle that adjudication must comply with law existing at the decision date. The ruling benefits exporters facing similar retroactive application of omitted rules. Tax authorities must now ensure all pending cases align with current regulations, preventing reliance on extinguished legal bases. The court allowed fresh proceedings under valid provisions if time-bar permits.