Pending Proceedings Can’t Survive Without Saving Clause: Calcutta High Court Quashes GST Demand of Rs. 6.28 Crore After Omission of R. 96(10)

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Pending Proceedings Can’t Survive Without Saving Clause: Calcutta High Court Quashes GST Demand of Rs. 6.28 Crore After Omission of R. 96(10)

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Published on

25/05/2026

By Mariya Paliwala

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The Calcutta High Court has set aside GST demands amounting to ₹6.28 crore raised against an exporter after holding that proceedings initiated solely on the basis of Rule 96(10) of the CGST Rules cannot survive once the rule itself has been omitted from the statute book and no saving clause exists to preserve pending proceedings. …

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Pending Proceedings Can’t Survive Without Saving Clause: Calcutta High Court Quashes GST Demand of Rs. 6.28 Crore After Omission of R. 96(10)

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