USA HIRE Act: Indian IT Sector Anxious as America May Levy Additional Tax on Companies Outsourcing Employment

The Bombay High Court has ruled that show-cause notices (SCNs), appeals, and non-finalized orders under repealed GST rules cannot survive after their omission. The court's decision pertained to specific rules, 89(4B) and 96(10), which 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.