Omission of GST Rules 89(4B) and 96(10) Without Savings Clause Causes Pending Proceedings Under Such Rules to Lapse

Last updated: 26 September 2025

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The Bombay High Court has ruled that the omission of CGST Rules 89(4B) and 96(10) without a savings clause means that any pending legal proceedings based on these rules are now invalid and have lapsed. The court clarified that Section 6 of the General Clauses Act, which typically protects pending proceedings upon repeal, does not apply to subordinate legislation like these rules. Consequently, show cause notices and orders issued under the omitted rules were quashed, and related refund claims must be reconsidered.

Court :
Bombay High Court

Brief :
The Hon'ble Bombay High Court in Hikal Limited v. Union of India and Ors. [Writ Petition No. 78 OF 2025, order dated September 11, 2025] held that the omission of Rules 89(4B) and 96(10) of the CGST Rules, 2017 without any savings clause to protect pending proceedings results in 'such pending proceedings lapsing' and no longer being sustainable, as the provisions of Section 6 of the General Clauses Act do not apply to repeals or omissions caused by subordinate legislation such as Rules.

Citation :
Writ Petition No. 78 OF 2025, order dated September 11, 2025

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Attached File : 671907_5874_bhc_hikal_limited.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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