SCNs, Appeals and Non-Finalised Orders under Repealed GST Rules 89(4B) & 96(10) Cannot Survive after its Omission: Bombay HC

The Bombay High Court has ruled that "show-cause notices, appeals, and non-finalised orders under repealed GST rules cannot survive after its omission." The court's decision was related to specific rules that had been omitted by the GST Council. The High Court, citing the principle that a statute's life is tied to its parent law, reasoned that when the rules were omitted, any legal action initiated under them would also cease to have effect. This ruling provides a significant relief to assessees who were facing legal proceedings under these now-defunct provisions, upholding the principle of legal certainty and preventing the tax department from pursuing demands based on non-existent legal frameworks.