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TMI Blog2025 (4) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CGST rules, 2017 (hereinafter referred to as the "said rules"), and the impugned notification no. 39/2018-CT dated 4th September, 2018, as being ultra vires to the CGST and IGST Act, 2017, and the other for an order to quash the order dated 30th January, 2025 issued by the respondent no. 2 on the ground that subsequent to omission of rule 96 (10) of the said rules, the authorities could not have proceeded to pass an order in respect of the show-cause, on 13th January, 2025, after the said rule had been omitted. Mr. Kanodia, learned advocate representing the petitioners would submit on instructions that he seeks to restrict the challenge in this petition only towards challenging the order dated 30th January, 2025 and does not insist f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by drawing attention of this Court to the provisions of rule 96 (10) of the said rules would submit that the said rule, inter alia, provides that the persons claiming refund of integrated tax paid on export of goods or services would be required to ensure compliance of certain provisions morefully, enumerated in the said rules. To appreciate his aforesaid contention, rule 96 (10) of the said rules is extracted hereinbelow. "Rule 96 (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have - (a) received supplies on which the benefit of the Government of India, Ministry of Finance Notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s availed exemption of only Basic Customs Duty (BCD) under the said notifications.]" 6. Mr. Kanodia would then submit that although, a proceeding was initiated by the respondents within the validity of the said rules and show cause notice in that regard was issued and served on the petitioner no. 1, however, before the final order came into existence, rule 96 (10) of the said rules stood omitted from the statute book. By placing reliance on a judgment delivered by the Hon'ble Supreme Court in the case of Kolhapur Canesugar Works Ltd. & Anr., v. Union of India & Ors., reported in (2000) 2 SCC 536, he would submit that once a rule is omitted, ordinarily as a consequence thereof, the provision is to be obliterated from the statute book as co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 96 (10) of the said rules. He submits that the petitioner no. 1 had duly responded to the said show-cause and the entire proceeding was continued within the validity of the show cause and only, the order was passed after the rule was omitted. The same does not have effect of rendering the order passed by the proper officer under the said Act as invalid. He seeks leave to file affidavit-in-opposition to the instant writ petition and would submit that no interim order should be passed in this case. He however, seeks leave to rely on certain judgments at the final hearing. 9. Having heard the learned advocates appearing for the respective parties and having considered the materials on record, I may note that in the instant case, the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is to obliterate it from the statute book subject to the exception engrafted in Section 6 of the General Clauses Act. If, however, a provision of a statute is unconditionally omitted without a saving clause in favour of pending proceeding, all actions must stop where the omission finds them, and if the final relief has not been granted before the omission goes into effect, it cannot be granted afterwards. Savings of the nature contained in Section 6 or in Special Acts may modify the position. Thus, the operation of repeal or deletion as to the future and past largely depend upon the savings applicable. In a case where a particular provision is omitted and in its place another provision dealing with the same contingency is introduced wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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